Aperyer Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 10245490 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2019

FOR

APERYER LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M R Peryer

Ms G Geldart

REGISTERED OFFICE:

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

BUSINESS ADDRESS:

Nutwood Cafe

Unit 15

Limestone Cottage Lane

Sheffield

South Yorkshire

S6 1NJ

REGISTERED NUMBER:

10245490 (England and Wales)

ACCOUNTANTS:

Gibson Booth Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

2,091

1,813

CURRENT ASSETS

Debtors

5

54,562

41,843

Cash at bank and in hand

13,079

3,930

67,641

45,773

CREDITORS

Amounts falling due within one year

6

67,069

42,197

NET CURRENT ASSETS

572

3,576

TOTAL ASSETS LESS CURRENT LIABILITIES

2,663

5,389

CREDITORS

Amounts falling due after more than one year

7

(12,496

)

(4,700

)

PROVISIONS FOR LIABILITIES

(345

)

(345

)

NET (LIABILITIES)/ASSETS

(10,178

)

344

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

(10,180

)

342

SHAREHOLDERS' FUNDS

(10,178

)

344

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2019 in accordance with Section 476 of the Companies Act 2006.

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 and

(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.

The 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.

The financial statements were approved and authorised for issue by the Board of Directors on 28 January 2020 and were signed on its behalf by:

Mr M R Peryer - Director

1.	STATUTORY INFORMATION

Aperyer Ltd is a private company, limited by shares , registered in England and Wales. The

company's registered number and registered office address can be found on the Company

Information page.

The financial statements are presented in sterling which is the functional currency of the company

and rounded to the nearest pound.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

No judgements have been made in the process of applying the below accounting policies that have

had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty

at the reporting date that have a significant risk of causing material adjustment to the carrying

amounts of assets and liabilities within the next financial year.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable net of VAT and

trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from catering services is

recognised by reference to the stage of completion at the balance sheet date. Stage of completion is

measured by reference to the date of the event.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the

expenses recognised that are recoverable.

TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation

and accumulated impairment losses. Cost includes costs directly attributable to making the asset

capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less

estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery

- 20% reducing balance

Computer equipment

- 25% reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income

Statement, except to the extent that it relates to items recognised in other comprehensive income

or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been

enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed

at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods

different from those in which they are recognised in financial statements. Deferred tax is measured

using tax rates and laws that have been enacted or substantively enacted by the year end and that

are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is

probable that they will be recovered against the reversal of deferred tax liabilities or other future

taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the

company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2018 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2018

2,100

242

2,342

Additions

265

490

755

At 30 June 2019

2,365

732

3,097

DEPRECIATION

At 1 July 2018

433

96

529

Charge for year

347

130

477

At 30 June 2019

780

226

1,006

NET BOOK VALUE

At 30 June 2019

1,585

506

2,091

At 30 June 2018

1,667

146

1,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.19

30.6.18

£

£

Trade debtors

50,987

34,701

Other debtors

1,041

500

Directors' current accounts

-

6,642

Tax

2,534

-

54,562

41,843

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.19

30.6.18

£

£

Trade creditors

508

144

Corporation tax

-

2,985

Social security and other taxes

113

285

VAT

8,998

-

Other creditors

13

26

Directors' current accounts

4,752

-

Accruals and deferred income

52,685

38,757

67,069

42,197

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.19

30.6.18

£

£

Accruals and deferred income

12,496

4,700

8.	FINANCIAL COMMITMENTS

The total financial commitments which are not included in the balance sheet amount to £395 (2018 -

£362).

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.19

30.6.18

value:

£

£

2

Ordinary

£1

2

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2019 and

30 June 2018:

30.6.19

30.6.18

£

£

Mr M R Peryer and Ms G Geldart

Balance outstanding at start of year

6,642

-

Amounts advanced

11,995

13,546

Amounts repaid

(23,389

)

(6,904

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,752

)

6,642