Aperyer Ltd - Accounts to registrar (filleted) - small 17.3

REGISTERED NUMBER: 10245490 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 22 JUNE 2016 TO 30 JUNE 2017

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

2,279

CURRENT ASSETS

Debtors

5

1,025

Cash at bank and in hand

6,005

7,030

CREDITORS

Amounts falling due within one year

6

12,866

NET CURRENT LIABILITIES

(5,836

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,557

)

PROVISIONS FOR LIABILITIES

433

NET LIABILITIES

(3,990

)

CAPITAL AND RESERVES

Called up share capital

8

2

Retained earnings

9

(3,992

)

SHAREHOLDERS' FUNDS

(3,990

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 20 March 2018 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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:

Computer equipment

- 25% reducing balance

Plant and equipment

- 20% reducing balance

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

Additions

2,100

242

2,342

At 30 June 2017

2,100

242

2,342

DEPRECIATION

Charge for period

16

47

63

At 30 June 2017

16

47

63

NET BOOK VALUE

At 30 June 2017

2,084

195

2,279

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

163

Other debtors

500

Prepayments and accrued income

362

1,025

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

61

Social security and other taxes

17

Other creditors

244

Directors' current accounts

6,704

Accruals and deferred income

5,840

12,866

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

£

Within one year

362

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

2

Ordinary

£1

2

2 Ordinary shares of £1 were issued during the period for consideration of £2.

9.

RESERVES

Retained

earnings

£

Deficit for the period

(3,992

)

At 30 June 2017

(3,992

)