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REGISTERED NUMBER: 02177704















Unaudited Financial Statements for the Year Ended 30 June 2022

for

Apec Plant Limited

Apec Plant Limited (Registered number: 02177704)






Contents of the Financial Statements
for the Year Ended 30 June 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Apec Plant Limited

Company Information
for the Year Ended 30 June 2022







DIRECTOR: D Scott





REGISTERED OFFICE: Swan House
9 Queens Road
Brentwood
Essex
CM14 4HE





REGISTERED NUMBER: 02177704





ACCOUNTANTS: Tiffin Green Limited
Swan House, 9 Queens Road
Brentwood
Essex
CM14 4HE

Apec Plant Limited (Registered number: 02177704)

Balance Sheet
30 June 2022

30.6.22 30.6.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,951 9,646

CURRENT ASSETS
Debtors 5 61,537 21,803
Cash at bank 203,367 206,157
264,904 227,960
CREDITORS
Amounts falling due within one year 6 175,626 150,194
NET CURRENT ASSETS 89,278 77,766
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,229

87,412

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 95,229 86,412
SHAREHOLDERS' FUNDS 96,229 87,412

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 June 2023 and were signed by:





D Scott - Director


Apec Plant Limited (Registered number: 02177704)

Notes to the Financial Statements
for the Year Ended 30 June 2022

1. STATUTORY INFORMATION

Apec Plant Limited is a private company, limited by shares , registered in Not specified/Other. 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.
Freehold property - 15% on reducing balance
Plant and machinery - 20% on 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

Apec Plant Limited (Registered number: 02177704)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2022

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 July 2021 2,935 402,943 405,878
Disposals - (21,350 ) (21,350 )
At 30 June 2022 2,935 381,593 384,528
DEPRECIATION
At 1 July 2021 2,919 393,313 396,232
Charge for year 2 1,742 1,744
Eliminated on disposal - (20,399 ) (20,399 )
At 30 June 2022 2,921 374,656 377,577
NET BOOK VALUE
At 30 June 2022 14 6,937 6,951
At 30 June 2021 16 9,630 9,646

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22 30.6.21
£    £   
Trade debtors 61,537 21,803

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.22 30.6.21
£    £   
Trade creditors 25,403 8,553
Taxation and social security 7,948 2,116
Other creditors 142,275 139,525
175,626 150,194