REGISTERED NUMBER: 09900602 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

APP MECHANICAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

A J Handell

P W Jackman

REGISTERED OFFICE:

44 Slade Road

Stokenchurch

High Wycombe

Buckinghamshire

HP14 3PX

REGISTERED NUMBER:

09900602 (England and Wales)

ACCOUNTANTS:

Orion Accountancy Limited

30 Garners Road

Chalfont St Peter

Buckinghamshire

SL9 0EZ

FIXED ASSETS

Tangible assets

4

23,328

23,324

CURRENT ASSETS

Debtors

5

265,839

176,354

Investments

6

20,000

20,000

Cash at bank

431,580

297,996

717,419

494,350

CREDITORS

Amounts falling due within one year

7

160,857

166,373

NET CURRENT ASSETS

556,562

327,977

TOTAL ASSETS LESS CURRENT LIABILITIES

579,890

351,301

CREDITORS

Amounts falling due after more than one year

8

19,526

23,636

NET ASSETS

560,364

327,665

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

10

560,354

327,655

SHAREHOLDERS' FUNDS

560,364

327,665

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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 by the Board of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by:

A J Handell - Director

1.	STATUTORY INFORMATION

APP Mechanical 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2022

49,598

Additions

15,466

At 30 April 2023

65,064

DEPRECIATION

At 1 May 2022

26,274

Charge for year

15,462

At 30 April 2023

41,736

NET BOOK VALUE

At 30 April 2023

23,328

At 30 April 2022

23,324

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Trade debtors

239,664

147,350

Other debtors

6,459

6,459

VAT

19,522

22,336

Prepayments

194

209

265,839

176,354

6.	CURRENT ASSET INVESTMENTS

2023

2022

£

£

Other

20,000

20,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Other loans

31,570

41,296

Hire purchase contracts

4,110

4,453

Trade creditors

39,718

66,773

Tax

77,641

41,098

Social security and other taxes

3,055

10,289

Other creditors

4

3

Directors' current accounts

3,912

1,691

Accrued expenses

847

770

160,857

166,373

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023

2022

£

£

Hire purchase contracts

19,526

23,636

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2023

2022

value:

£

£

10

Ordinary

1

10

10

10.

RESERVES

Retained

earnings

£

At 1 May 2022

327,655

Profit for the year

322,699

Dividends

(90,000

)

At 30 April 2023

560,354

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of APP Mechanical Ltd for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of APP Mechanical Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of APP Mechanical Ltd and state those matters that we have agreed to state to the Board of Directors of APP Mechanical Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than APP Mechanical Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that APP Mechanical Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of APP Mechanical Ltd. You consider that APP Mechanical Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of APP Mechanical Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Orion Accountancy Limited

30 Garners Road

Chalfont St Peter

Buckinghamshire

SL9 0EZ

4 October 2023