Company Registration No. 10515399 (England and Wales)
APL INVEST LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
PAGES FOR FILING WITH REGISTRAR
APL INVEST LIMITED
CONTENTS
Page
Statement of comprehensive income
1
Balance sheet
2
Statement of changes in equity
Notes to the financial statements
3 - 5
APL INVEST LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2021
- 1 -
2021
2020
Restated
Loss for the year
(50,001)
(25,882)
Other comprehensive income
-
-
Total comprehensive income for the year
(50,001)
(25,882)
APL INVEST LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2021
31 December 2021
- 2 -
2021
2020
Restated
Notes
Fixed assets
Investments
4
666,386
807,359
Current assets
Debtors
6
537
4,377
Cash at bank and in hand
699,689
606,403
700,226
610,780
Creditors: amounts falling due within one year
7
(251,205)
(252,732)
Net current assets
449,021
358,048
Total assets less current liabilities
1,115,407
1,165,407
Capital and reserves
Called up share capital
8
3,530
3,530
Revaluation reserve
1,187,652
1,187,652
Profit and loss reserves
(75,775)
(25,775)
Total equity
1,115,407
1,165,407

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 29 August 2022 and are signed on its behalf by:
MS LYNN ATALLAH
Director
Company Registration No. 10515399
APL INVEST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
- 3 -
1
Accounting policies
Company information

APL INVEST LIMITED is a private company limited by shares incorporated in England and Wales. The registered office is 26 Cowper Street, First Floor, London, United Kingdom, EC2A 4AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest €.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2021
2020
Number
Number
Total
-
0
-
3
Directors' remuneration
2021
2020
Remuneration for qualifying services
3,000
3,000
APL INVEST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 4 -
4
Fixed asset investments
2021
2020
Unlisted investments
666,386
807,359
Movements in fixed asset investments
Investments other than loans
Cost or valuation
At 1 January 2021
807,359
Disposals
(140,973)
At 31 December 2021
666,386
Carrying amount
At 31 December 2021
666,386
At 31 December 2020
807,359
5
Financial instruments
2021
2020
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
666,386
807,359
6
Debtors
2021
2020
Amounts falling due within one year:
Other debtors
537
4,377
7
Creditors: amounts falling due within one year
2021
2020
Trade creditors
1,401
510
Other creditors
243,548
243,548
Accruals and deferred income
6,256
8,674
251,205
252,732
APL INVEST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 5 -
8
Share capital
2021
2020
Ordinary share capital
Issued and fully paid
3,000 shares of £1 each
3,530
3,530
3,530
3,530
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