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Company Registration No. 10208037 (England and Wales)
APDP Developments Ltd Unaudited accounts for the year ended 31 May 2023
APDP Developments Ltd Unaudited accounts Contents
Page
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APDP Developments Ltd Company Information for the year ended 31 May 2023
Directors
Mr Alex Pryce Mr David Pryce
Company Number
10208037 (England and Wales)
Registered Office
2a Sycamore House St Ives Road, Carbis Bay St Ives Cornwall TR26 2RT United kingdom
Accountants
John Leach 34-35 Halsetown St Ives Cornwall TR26 3LZ
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APDP Developments Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,691 
3,282 
Current assets
Inventories
386,453 
516,244 
Debtors
685 
1,128 
Cash at bank and in hand
118,883 
12,136 
506,021 
529,508 
Creditors: amounts falling due within one year
(343,321)
(485,143)
Net current assets
162,700 
44,365 
Total assets less current liabilities
165,391 
47,647 
Creditors: amounts falling due after more than one year
- 
(46,832)
Net assets
165,391 
815 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
165,389 
813 
Shareholders' funds
165,391 
815 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2023 and were signed on its behalf by
Mr Alex Pryce Director Company Registration No. 10208037
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APDP Developments Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
APDP Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 10208037. The registered office is 2a Sycamore House, St Ives Road, Carbis Bay, St Ives, Cornwall, TR26 2RT, United kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Filing
The directors have chosen not to file a copy of the company's Profit & loss account.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% reducing balance to reflect capital allowances main rate pool.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2022
4,882 
At 31 May 2023
4,882 
Depreciation
At 1 June 2022
1,600 
Charge for the year
433 
Surplus on revaluation
158 
At 31 May 2023
2,191 
Net book value
At 31 May 2023
2,691 
At 31 May 2022
3,282 
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APDP Developments Ltd Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
685 
1,128 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
940 
907 
Taxes and social security
65,375 
- 
Loans from directors
276,306 
483,586 
Accruals
700 
650 
343,321 
485,143 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
46,832 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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