2022-02-012023-01-312023-01-31false08376403APS PROPERTY DEVELOPMENTS LTD2023-10-1641100iso4217:GBPxbrli:pure083764032022-02-01083764032023-01-31083764032022-02-012023-01-31083764032021-02-01083764032022-01-31083764032021-02-012022-01-3108376403bus:SmallEntities2022-02-012023-01-3108376403bus:AuditExempt-NoAccountantsReport2022-02-012023-01-3108376403bus:FullAccounts2022-02-012023-01-3108376403bus:PrivateLimitedCompanyLtd2022-02-012023-01-3108376403core:WithinOneYear2023-01-3108376403core:AfterOneYear2023-01-3108376403core:WithinOneYear2022-01-3108376403core:AfterOneYear2022-01-3108376403core:ShareCapital2023-01-3108376403core:SharePremium2023-01-3108376403core:RevaluationReserve2023-01-3108376403core:OtherReservesSubtotal2023-01-3108376403core:RetainedEarningsAccumulatedLosses2023-01-3108376403core:ShareCapital2022-01-3108376403core:SharePremium2022-01-3108376403core:RevaluationReserve2022-01-3108376403core:OtherReservesSubtotal2022-01-3108376403core:RetainedEarningsAccumulatedLosses2022-01-3108376403core:LandBuildings2023-01-3108376403core:PlantMachinery2023-01-3108376403core:Vehicles2023-01-3108376403core:FurnitureFittings2023-01-3108376403core:OfficeEquipment2023-01-3108376403core:NetGoodwill2023-01-3108376403core:IntangibleAssetsOtherThanGoodwill2023-01-3108376403core:ListedExchangeTraded2023-01-3108376403core:UnlistedNon-exchangeTraded2023-01-3108376403core:LandBuildings2022-01-3108376403core:PlantMachinery2022-01-3108376403core:Vehicles2022-01-3108376403core:FurnitureFittings2022-01-3108376403core:OfficeEquipment2022-01-3108376403core:NetGoodwill2022-01-3108376403core:IntangibleAssetsOtherThanGoodwill2022-01-3108376403core:ListedExchangeTraded2022-01-3108376403core:UnlistedNon-exchangeTraded2022-01-3108376403core:LandBuildings2022-02-012023-01-3108376403core:PlantMachinery2022-02-012023-01-3108376403core:Vehicles2022-02-012023-01-3108376403core:FurnitureFittings2022-02-012023-01-3108376403core:OfficeEquipment2022-02-012023-01-3108376403core:NetGoodwill2022-02-012023-01-3108376403core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3108376403core:ListedExchangeTraded2022-02-012023-01-3108376403core:UnlistedNon-exchangeTraded2022-02-012023-01-3108376403core:MoreThanFiveYears2022-02-012023-01-3108376403core:Non-currentFinancialInstruments2023-01-3108376403core:Non-currentFinancialInstruments2022-01-3108376403dpl:CostSales2022-02-012023-01-3108376403dpl:DistributionCosts2022-02-012023-01-3108376403dpl:AdministrativeExpenses2022-02-012023-01-3108376403core:LandBuildings2022-02-012023-01-3108376403core:PlantMachinery2022-02-012023-01-3108376403core:Vehicles2022-02-012023-01-3108376403core:FurnitureFittings2022-02-012023-01-3108376403core:OfficeEquipment2022-02-012023-01-3108376403core:NetGoodwill2022-02-012023-01-3108376403core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3108376403dpl:GroupUndertakings2022-02-012023-01-3108376403dpl:ParticipatingInterests2022-02-012023-01-3108376403dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3108376403core:ListedExchangeTraded2022-02-012023-01-3108376403dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3108376403core:UnlistedNon-exchangeTraded2022-02-012023-01-3108376403dpl:CostSales2021-02-012022-01-3108376403dpl:DistributionCosts2021-02-012022-01-3108376403dpl:AdministrativeExpenses2021-02-012022-01-3108376403core:LandBuildings2021-02-012022-01-3108376403core:PlantMachinery2021-02-012022-01-3108376403core:Vehicles2021-02-012022-01-3108376403core:FurnitureFittings2021-02-012022-01-3108376403core:OfficeEquipment2021-02-012022-01-3108376403core:NetGoodwill2021-02-012022-01-3108376403core:IntangibleAssetsOtherThanGoodwill2021-02-012022-01-3108376403dpl:GroupUndertakings2021-02-012022-01-3108376403dpl:ParticipatingInterests2021-02-012022-01-3108376403dpl:GroupUndertakingscore:ListedExchangeTraded2021-02-012022-01-3108376403core:ListedExchangeTraded2021-02-012022-01-3108376403dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-02-012022-01-3108376403core:UnlistedNon-exchangeTraded2021-02-012022-01-3108376403core:NetGoodwill2023-01-3108376403core:IntangibleAssetsOtherThanGoodwill2023-01-3108376403core:LandBuildings2023-01-3108376403core:PlantMachinery2023-01-3108376403core:Vehicles2023-01-3108376403core:FurnitureFittings2023-01-3108376403core:OfficeEquipment2023-01-3108376403core:AfterOneYear2023-01-3108376403core:WithinOneYear2023-01-3108376403core:ListedExchangeTraded2023-01-3108376403core:UnlistedNon-exchangeTraded2023-01-3108376403core:ShareCapital2023-01-3108376403core:SharePremium2023-01-3108376403core:RevaluationReserve2023-01-3108376403core:OtherReservesSubtotal2023-01-3108376403core:RetainedEarningsAccumulatedLosses2023-01-3108376403core:NetGoodwill2022-01-3108376403core:IntangibleAssetsOtherThanGoodwill2022-01-3108376403core:LandBuildings2022-01-3108376403core:PlantMachinery2022-01-3108376403core:Vehicles2022-01-3108376403core:FurnitureFittings2022-01-3108376403core:OfficeEquipment2022-01-3108376403core:AfterOneYear2022-01-3108376403core:WithinOneYear2022-01-3108376403core:ListedExchangeTraded2022-01-3108376403core:UnlistedNon-exchangeTraded2022-01-3108376403core:ShareCapital2022-01-3108376403core:SharePremium2022-01-3108376403core:RevaluationReserve2022-01-3108376403core:OtherReservesSubtotal2022-01-3108376403core:RetainedEarningsAccumulatedLosses2022-01-3108376403core:NetGoodwill2021-02-0108376403core:IntangibleAssetsOtherThanGoodwill2021-02-0108376403core:LandBuildings2021-02-0108376403core:PlantMachinery2021-02-0108376403core:Vehicles2021-02-0108376403core:FurnitureFittings2021-02-0108376403core:OfficeEquipment2021-02-0108376403core:AfterOneYear2021-02-0108376403core:WithinOneYear2021-02-0108376403core:ListedExchangeTraded2021-02-0108376403core:UnlistedNon-exchangeTraded2021-02-0108376403core:ShareCapital2021-02-0108376403core:SharePremium2021-02-0108376403core:RevaluationReserve2021-02-0108376403core:OtherReservesSubtotal2021-02-0108376403core:RetainedEarningsAccumulatedLosses2021-02-0108376403core:AfterOneYear2022-02-012023-01-3108376403core:WithinOneYear2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:CostValuation2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-02-012023-01-3108376403core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3108376403core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3108376403core:Non-currentFinancialInstrumentscore:CostValuation2022-01-3108376403core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-01-3108376403core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-01-3108376403bus:Director12022-02-012023-01-31083764031bus:Director12022-02-01083764031bus:Director12022-02-012023-01-31083764031bus:Director12023-01-31083764032022-02-01083764032022-02-012023-01-31083764032023-01-31

APS PROPERTY DEVELOPMENTS LTD

Registered Number
08376403
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

APS PROPERTY DEVELOPMENTS LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

ANSTEY, Lee

Registered Address

Nine Oaks Chilworth Road
Chilworth
Southampton
SO16 7JR

Registered Number

08376403 (England and Wales)
APS PROPERTY DEVELOPMENTS LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors66,2358,899
Cash at bank and on hand1992,315
6,43411,214
Creditors amounts falling due within one year7(8,389)(3,513)
Net current assets (liabilities)(1,955)7,701
Total assets less current liabilities(1,955)7,701
Creditors amounts falling due after one year8(2,642)(3,706)
Net assets(4,597)3,995
Capital and reserves
Called up share capital100100
Profit and loss account(4,697)3,895
Shareholders' funds(4,597)3,995
The financial statements were approved and authorised for issue by the Director on 16 October 2023, and are signed on its behalf by:
ANSTEY, Lee
Director
Registered Company No. 08376403
APS PROPERTY DEVELOPMENTS LTD
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue recognition policy
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4.Employee information

20232022
Average number of employees during the year00
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
ANSTEY, Lee5,86337206,235
5,86337206,235
6.Debtors

2023

2022

££
Amounts owed by group undertakings-3,036
Amounts owed by associates and joint ventures / participating interests6,2355,863
Total6,2358,899
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables7741,134
Bank borrowings and overdrafts1,1001,100
Amounts owed to related parties5,621-
Taxation and social security72526
Accrued liabilities and deferred income822753
Total8,3893,513
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts2,6423,706
Total2,6423,706
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.