COMPANY REGISTRATION NUMBER:
06528117
|
Filleted Unaudited Financial Statements |
|
|
Statement of Financial Position |
|
30 April 2026
Fixed assets
|
Investments |
5 |
550,000 |
550,000 |
|
|
|
|
Current assets
|
Cash at bank and in hand |
58,480 |
36,413 |
|
|
|
|
Creditors: amounts falling due within one year |
6 |
15,165 |
10,941 |
|
-------- |
-------- |
|
Net current assets |
43,315 |
25,472 |
|
--------- |
--------- |
|
Total assets less current liabilities |
593,315 |
575,472 |
|
|
|
|
|
Creditors: amounts falling due after more than one year |
7 |
248,479 |
248,479 |
|
|
|
|
|
Provisions |
66,273 |
66,273 |
|
--------- |
--------- |
|
Net assets |
278,563 |
260,720 |
|
--------- |
--------- |
|
|
|
Capital and reserves
|
Called up share capital |
100 |
100 |
|
Other reserves |
198,817 |
198,817 |
|
Profit and loss account |
79,646 |
61,803 |
|
--------- |
--------- |
|
Shareholders funds |
278,563 |
260,720 |
|
--------- |
--------- |
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
|
Statement of Financial Position (continued) |
|
30 April 2026
These financial statements were approved by the
board of directors
and authorised for issue on
1 June 2026
, and are signed on behalf of the board by:
|
Mr A Dhala |
Mrs J Dhala |
|
Director |
Director |
|
|
Company registration number:
06528117
|
Notes to the Financial Statements |
|
Year ended 30 April 2026
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 46 Syon Lane, Isleworth, TW7 5NQ, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied: Financial reporting standard 102-reduced disclosure exemption The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": " The requirements of Section 7 Statements of Cash flows; The exemption is available as Aplencare Limited is a subsidiary within a group that prepares publicly available consolidated accounts that give a true and fair view. Revenue recognition: Turnover comprises rental and other property related income exclusive of VAT and is recognised to the extent that is probable that the economic benefits will flow to the company and can be measured reliably.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investment property
Investment property is shown at the most recent valuation. No depreciation is provided. Any aggregation surplus or deficit arising from changes in fair value is recognised in statement of income and retained earnings.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship (see hedge accounting policy). Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2025:
2
).
5.
Investments
|
Investment property |
|
£ |
|
Cost |
|
|
At 1 May 2025 and 30 April 2026 |
550,000 |
|
--------- |
|
Impairment |
|
|
At 1 May 2025 and 30 April 2026 |
– |
|
--------- |
|
|
|
Carrying amount |
|
|
At 30 April 2026 |
550,000 |
|
--------- |
|
At 30 April 2025 |
550,000 |
|
--------- |
|
|
6.
Creditors:
amounts falling due within one year
|
2026 |
2025 |
|
£ |
£ |
|
Corporation tax |
5,380 |
1,271 |
|
Social security and other taxes |
1,550 |
303 |
|
Other creditors |
8,235 |
9,367 |
|
-------- |
-------- |
|
15,165 |
10,941 |
|
-------- |
-------- |
|
|
|
7.
Creditors:
amounts falling due after more than one year
|
2026 |
2025 |
|
£ |
£ |
|
Amounts owed to group undertakings |
248,479 |
248,479 |
|
--------- |
--------- |
|
|
|
8.
Related party transactions
The company has taken advantage of the exemption provided in FRS102 in not disclosing transactions between wholly owned members of a group.
9.
Parent and ultimate parent undertaking
The company's immediate parent is Natick Holdings Limited, incorporated in the UK.
10.
Ultimate controlling party
The ultimate controlling party as at 30 April 2026 is Mr Akbar Dhala and Mrs Jamila Dhala by virtue of their shareholding in the ultimate parent company.