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APERTUS CONSULTING LIMITED
REGISTERED NUMBER: 07392287
ABBREVIATED BALANCE SHEET
AS AT 31 MARCH 2014
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CREDITORS: amounts falling due within one year
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The directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.
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 31 March 2014 and of its loss for the 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:
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W R S White-Cooper
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The notes on pages 2 to 3 form part of these financial statements.
Page 1
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APERTUS CONSULTING LIMITED
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2014
1.ACCOUNTING POLICIES
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Basis of preparation of financial statements
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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 April 2008).
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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.
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Tangible fixed assets and depreciation
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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:
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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.
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2.TANGIBLE FIXED ASSETS
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At 1 April 2013 and 31 March 2014
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Page 2
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APERTUS CONSULTING LIMITED
NOTES TO THE ABBREVIATED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2014
3.SHARE CAPITAL
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Authorised, allotted, called up and fully paid
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100 Ordinary shares of £1 each
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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
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