APIATION LTD - Accounts

APIATION LTD
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

APIATION LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	11,981	14,483
		11,981	14,483
Current assets
Debtors		195,000	96,354
Cash at bank and in hand		50,254	92,451
		245,254	188,805
Creditors: amount falling due within one year		(42,926)	(30,857)
Net current assets		202,328	157,948

Total assets less current liabilities		214,309	172,431
Net assets		214,309	172,431

Capital and reserves
Called up share capital		200	200
Profit and loss account		214,109	172,231
Shareholders' funds		214,309	172,431

For the year ended 31 January 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 25 October 2026 and were signed on its behalf by:

-------------------------------
Srinivasan GNANASEKARAN
Director

1

APIATION LTD
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

APIATION LTD is a private company, limited by shares, registered in England and Wales, registration number 13839833, registration address Unit A 82 , James Carter Road, Mildenhall, Bury St. Edmunds, England, IP28 7DE.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	18% Reducing Balance
Computer Equipment	3 Years Straight Line

2.	Average number of employees Average number of employees during the period was 2 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 February 2025	17,297	3,250	20,547
Additions	-	-	-
Disposals	-	-	-
At 31 January 2026	17,297	3,250	20,547
Depreciation
At 01 February 2025	3,372	1,993	5,365
Charge for year	2,507	694	3,201
On disposals	-	-	-
At 31 January 2026	5,879	2,687	8,566
Net book values
Closing balance as at 31 January 2026	11,418	563	11,981
Opening balance as at 01 February 2025	13,925	558	14,483

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