IRIS Accounts Production v23.3.0.418 08890028 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh088900282022-03-31088900282023-03-31088900282022-04-012023-03-31088900282021-03-31088900282021-04-012022-03-31088900282022-03-3108890028ns10:Originalns15:EnglandWales2022-04-012023-03-3108890028ns14:PoundSterlingns10:Original2022-04-012023-03-3108890028ns10:Originalns10:Director12022-04-012023-03-3108890028ns10:Original2022-04-012023-03-3108890028ns10:Original2023-03-3108890028ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3108890028ns10:Originalns10:SmallEntities2022-04-012023-03-3108890028ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3108890028ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3108890028ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3108890028ns10:Originalns10:FullAccounts2022-04-012023-03-3108890028ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3108890028ns10:Originalns10:OrdinaryShareClass22022-04-012023-03-3108890028ns10:OrdinaryShareClass3ns10:Original2022-04-012023-03-3108890028ns10:Originalns10:Director22022-04-012023-03-3108890028ns10:Originalns10:Director32022-04-012023-03-3108890028ns10:Originalns10:RegisteredOffice2022-04-012023-03-3108890028ns10:Original2022-03-3108890028ns10:Originalns5:CurrentFinancialInstruments2023-03-3108890028ns10:Originalns5:CurrentFinancialInstruments2022-03-3108890028ns10:Originalns5:Non-currentFinancialInstruments2023-03-3108890028ns10:Originalns5:Non-currentFinancialInstruments2022-03-3108890028ns5:ShareCapitalns10:Original2023-03-3108890028ns5:ShareCapitalns10:Original2022-03-3108890028ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3108890028ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3108890028ns10:Originalns5:PlantMachinery2022-04-012023-03-3108890028ns10:Originalns5:FurnitureFittings2022-04-012023-03-3108890028ns10:Originalns5:MotorVehicles2022-04-012023-03-3108890028ns10:Originalns5:ComputerEquipment2022-04-012023-03-3108890028ns10:Original2021-04-012022-03-3108890028ns10:Originalns5:LeaseholdImprovements2022-03-3108890028ns10:Originalns5:PlantMachinery2022-03-3108890028ns10:Originalns5:FurnitureFittings2022-03-3108890028ns10:Originalns5:LeaseholdImprovements2022-04-012023-03-3108890028ns10:Originalns5:LeaseholdImprovements2023-03-3108890028ns10:Originalns5:PlantMachinery2023-03-3108890028ns10:Originalns5:FurnitureFittings2023-03-3108890028ns10:Originalns5:LeaseholdImprovements2022-03-3108890028ns10:Originalns5:PlantMachinery2022-03-3108890028ns10:Originalns5:FurnitureFittings2022-03-3108890028ns10:Originalns5:MotorVehicles2022-03-3108890028ns10:Originalns5:ComputerEquipment2022-03-3108890028ns10:Original2022-03-3108890028ns10:Originalns5:MotorVehicles2023-03-3108890028ns10:Originalns5:ComputerEquipment2023-03-3108890028ns10:Originalns5:MotorVehicles2022-03-3108890028ns10:Originalns5:ComputerEquipment2022-03-3108890028ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-03-3108890028ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-03-3108890028ns10:Originalns5:LeasedAssetsHeldAsLessee2022-03-3108890028ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-04-012023-03-3108890028ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-04-012023-03-3108890028ns10:Originalns5:LeasedAssetsHeldAsLessee2022-04-012023-03-3108890028ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-3108890028ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-03-3108890028ns10:Originalns5:LeasedAssetsHeldAsLessee2023-03-3108890028ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-03-3108890028ns10:Originalns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2022-03-3108890028ns10:Originalns5:LeasedAssetsHeldAsLessee2022-03-3108890028ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3108890028ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3108890028ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-03-3108890028ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-03-3108890028ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-03-3108890028ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-03-3108890028ns10:Originalns5:DeferredTaxation2022-03-3108890028ns10:Originalns5:DeferredTaxation2023-03-3108890028ns10:Originalns10:OrdinaryShareClass12023-03-3108890028ns10:Originalns10:OrdinaryShareClass22023-03-3108890028ns10:OrdinaryShareClass3ns10:Original2023-03-3108890028ns10:Originalns10:Director332022-03-3108890028ns10:Originalns10:Director332021-03-3108890028ns10:Originalns10:Director332022-04-012023-03-3108890028ns10:Originalns10:Director332021-04-012022-03-3108890028ns10:Originalns10:Director332023-03-3108890028ns10:Originalns10:Director332022-03-31
REGISTERED NUMBER: 08890028 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

APM Fire And Security Limited

APM Fire And Security Limited (Registered number: 08890028)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APM Fire And Security Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr P C Moulder
Mr M L Moulder
Mr A P Moulder





REGISTERED OFFICE: Unit 1 Rockhaven
Triangle Park
Triangle Way
Gloucester
Gloucestershire
GL1 1AJ





REGISTERED NUMBER: 08890028 (England and Wales)





ACCOUNTANTS: Stanbridge Accountancy Services Limited
9 Wheatstone Court
Waterwells Business Park
Davy Way
Gloucester
Gloucestershire
GL2 2AQ

APM Fire And Security Limited (Registered number: 08890028)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 105,217 84,941

CURRENT ASSETS
Stocks 9,046 17,077
Debtors 5 264,913 295,892
Cash at bank and in hand 114,442 77,589
388,401 390,558
CREDITORS
Amounts falling due within one year 6 327,577 306,574
NET CURRENT ASSETS 60,824 83,984
TOTAL ASSETS LESS CURRENT
LIABILITIES

166,041

168,925

CREDITORS
Amounts falling due after more than
one year

7

(54,358

)

(54,834

)

PROVISIONS FOR LIABILITIES 9 (18,687 ) (18,687 )
NET ASSETS 92,996 95,404

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 92,896 95,304
SHAREHOLDERS' FUNDS 92,996 95,404

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

APM Fire And Security Limited (Registered number: 08890028)

Balance Sheet - continued
31 March 2023


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 26 October 2023 and were signed on its behalf by:





Mr P C Moulder - Director


APM Fire And Security Limited (Registered number: 08890028)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

APM Fire And Security Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 33% on cost and 20% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

APM Fire And Security Limited (Registered number: 08890028)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2022 - 18 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2022 39,225 92,790 14,105
Additions - 464 -
Disposals - (13,629 ) -
At 31 March 2023 39,225 79,625 14,105
DEPRECIATION
At 1 April 2022 15,690 75,359 13,504
Charge for year 3,922 8,767 512
Eliminated on disposal - (13,629 ) -
At 31 March 2023 19,612 70,497 14,016
NET BOOK VALUE
At 31 March 2023 19,613 9,128 89
At 31 March 2022 23,535 17,431 601

APM Fire And Security Limited (Registered number: 08890028)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 44,870 10,078 201,068
Additions 48,924 1,009 50,397
Disposals - - (13,629 )
At 31 March 2023 93,794 11,087 237,836
DEPRECIATION
At 1 April 2022 1,496 10,078 116,127
Charge for year 16,587 333 30,121
Eliminated on disposal - - (13,629 )
At 31 March 2023 18,083 10,411 132,619
NET BOOK VALUE
At 31 March 2023 75,711 676 105,217
At 31 March 2022 43,374 - 84,941

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2022 14,250 22,375 36,625
Additions - 34,745 34,745
At 31 March 2023 14,250 57,120 71,370
DEPRECIATION
At 1 April 2022 5,225 746 5,971
Charge for year 2,850 10,907 13,757
At 31 March 2023 8,075 11,653 19,728
NET BOOK VALUE
At 31 March 2023 6,175 45,467 51,642
At 31 March 2022 9,025 21,629 30,654

APM Fire And Security Limited (Registered number: 08890028)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 242,880 278,755
Prepayments 22,033 17,137
264,913 295,892

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts (see note 8)
13,878

18,133
Hire purchase contracts 15,310 2,197
Trade creditors 114,444 121,302
Tax (4 ) 9,152
Social security and other taxes 9,485 12,455
VAT 45,677 12,214
Other creditors 3,795 6,004
Directors' current accounts 123,782 123,782
Accrued expenses 1,210 1,335
327,577 306,574

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans (see note 8) 24,567 35,317
Hire purchase contracts 29,791 19,517
54,358 54,834

8. LOANS

An analysis of the maturity of loans is given below:

31.3.23 31.3.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 13,878 18,133

Amounts falling due between one and two years:
Bank loans - 1-2 years 11,433 11,823

Amounts falling due between two and five years:
Bank loans - 2-5 years 13,134 23,494

APM Fire And Security Limited (Registered number: 08890028)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 18,687 18,687

Deferred
tax
£   
Balance at 1 April 2022 18,687
Balance at 31 March 2023 18,687

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
50 A Ordinary £1 50 50
45 B Ordinary £1 45 45
5 C Ordinary £1 5 5
100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
Mr A P Moulder
Balance outstanding at start of year (123,782 ) (100,582 )
Amounts repaid - (23,200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (123,782 ) (123,782 )

The balance on the outstanding loan from Mr A P Moulder, included within other creditors, is interest free and has no specified repayment terms.

12. ULTIMATE CONTROLLING PARTY

The ultimate control of the company resides with the directors Mr A P Moulder, Mr M L Moulder and Mr P C Moulder.