|
APERTUS CONSULTING LIMITED
REGISTERED NUMBER: 07392287
ABBREVIATED BALANCE SHEET
AS AT 31 MARCH 2016
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CREDITORS: amounts falling due within one year
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL ASSETS LESS CURRENT LIABILITIES
|
|
|
|
For the year ended 31 March 2016 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year, in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The abbreviated accounts, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006, were approved and authorised for issue by the board and were signed on its behalf by:
................................................
W R S White-Cooper
|
|
|
|
|
|
|
The notes on pages 2 to 3 form part of these financial statements.
Page 1
|
|
APERTUS CONSULTING LIMITED
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2016
1.ACCOUNTING POLICIES
|
|
|
Basis of preparation of financial statements
|
|
|
|
The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
|
|
|
|
|
|
|
|
The financial statements have been prepared on the going concern basis which assumes that the company will still be able to continue trading for the foreseeable future. The ultimate controlling party has, without creating a contractual obligation, indicated its intention to continue providing such additional funding as may be required, through other connected companies.
The directors are therefore satisfied that the going concern basis is appropriate for the preparation of these financial statements.
|
|
|
|
Tangible fixed assets and depreciation
|
|
|
|
|
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
|
|
|
|
|
|
|
|
|
|
|
|
Full provision is made for deferred tax assets and liabilities arising from all timing differences between the recognition of gains and losses in the financial statements and recognition in the tax computation.
|
|
|
|
A net deferred tax asset is recognised only if it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.
Deferred tax assets and liabilities are calculated at the tax rates expected to be effective at the time the timing differences are expected to reverse.
Deferred tax assets and liabilities are not discounted.
|
Page 2
|
|
APERTUS CONSULTING LIMITED
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2016
2.TANGIBLE FIXED ASSETS
|
|
|
|
|
|
|
At 1 April 2015 and 31 March 2016
|
|
|
|
|
|
|
|
|
At 1 April 2015 and 31 March 2016
|
|
|
|
|
|
|
|
|
|
|
|
|
|
3.SHARE CAPITAL
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Authorised, allotted, called up and fully paid
|
|
|
|
|
|
|
|
|
|
|
|
100 Ordinary shares of £1 each
|
|
|
4.ULTIMATE PARENT UNDERTAKING AND CONTROLLING PARTY
The ultimate parent undertaking is Apertus Holdings Limited, a company incorporated in England and Wales.
The ultimate controlling party is W R S White-Cooper, a director of the company.
Page 3
|
