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Financial Statements |
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for the Year Ended 30 November 2017 |
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for |
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APERSE LTD |
DRAFT |
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REGISTERED NUMBER:
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Financial Statements |
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for the Year Ended 30 November 2017 |
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for |
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APERSE LTD |
APERSE LTD (REGISTERED NUMBER: 09302261) |
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Contents of the Financial Statements |
for the year ended 30 November 2017 |
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DRAFT |
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Page |
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Company Information | 1 |
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Balance Sheet | 2 |
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Notes to the Financial Statements | 3 |
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APERSE LTD |
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Company Information |
for the year ended 30 November 2017 |
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DRAFT |
Directors: |
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Registered office: |
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Registered number: |
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Accountants: |
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Chartered Accountants |
305 Regents Park Road |
Finchley |
London |
N3 1DP |
APERSE LTD (REGISTERED NUMBER: 09302261) |
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Balance Sheet |
30 November 2017 |
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2017 | 2016 |
Notes | £ | £ |
DRAFT |
Current assets |
Stocks |
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Debtors | 4 |
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Cash at bank |
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Creditors |
Amounts falling due within one year | 5 |
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Net current liabilities | ( |
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Total assets less current liabilities | ( |
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Capital and reserves |
Called up share capital |
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Retained earnings | ( |
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Shareholders' funds | ( |
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The directors acknowledge their responsibilities for: |
(a) |
ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006
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(b) |
preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
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In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered. |
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The financial statements were approved by the Board of Directors on
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APERSE LTD (REGISTERED NUMBER: 09302261) |
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Notes to the Financial Statements |
for the year ended 30 November 2017 |
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DRAFT |
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1. | Statutory information |
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Aperse Ltd is a
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and registered office address can be found on the Company Information page. |
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2. | Accounting policies |
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Basis of preparing the financial statements |
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These financial statements have been prepared on a going concern basis, the applicability of which is dependent upon the |
continued support of the company's creditors and financiers. As at 30 November 2017, the company liabilities exceeded |
its assets by £85,774 (2016 - £51,749). In the opinion of the directors, the company has the support of its creditors and |
financiers for the foreseeable future and it is therefore appropriate to adopt the going concern policy. |
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First year adoption of Financial Reporting Standard 102 ( FRS 102) Section 1A |
These financial statements for the year ended 30 November 2017 are the first that are prepared in accordance with FRS |
102 Section 1A. The previous financial statements were prepared in accordance with UK GAAP, the date of transition to |
FRS 102 Section 1A is 1 December 2015. |
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Key source of estimation, uncertainty and judgement |
The preparation of financial statements in conformity with generally accepted accounting practice requires management to |
make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of |
contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the |
reporting period. |
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Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value |
added tax and other sales taxes. |
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Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving |
items. |
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Hire purchase and leasing commitments |
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
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3. | Employees and directors |
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The average number of employees during the year was
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4. | Debtors: amounts falling due within one year |
2017 | 2016 |
£ | £ |
Trade debtors |
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Other debtors |
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APERSE LTD (REGISTERED NUMBER: 09302261) |
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Notes to the Financial Statements - continued |
for the year ended 30 November 2017 |
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DRAFT |
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5. | Creditors: amounts falling due within one year |
2017 | 2016 |
£ | £ |
Trade creditors |
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Other creditors |
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