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REGISTERED NUMBER: 06548508 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

A P B POWER & DISTRIBUTION LIMITED

A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)






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


A P B POWER & DISTRIBUTION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: A P Brown
Mrs A Brown





SECRETARY: Mrs A Brown





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT11UW





REGISTERED NUMBER: 06548508 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 477,175 380,449

CURRENT ASSETS
Debtors 5 367,392 416,873
Cash at bank 416,465 366,726
783,857 783,599
CREDITORS
Amounts falling due within one year 6 197,662 261,867
NET CURRENT ASSETS 586,195 521,732
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,063,370

902,181

CREDITORS
Amounts falling due after more than one
year

7

35,776

37,500
NET ASSETS 1,027,594 864,681

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 1,027,394 864,481
SHAREHOLDERS' FUNDS 1,027,594 864,681

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.

A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2023 and were signed on its behalf by:




A P Brown - Director



Mrs A Brown - Director


A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

A P B Power & Distribution 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 - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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
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.

A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Office
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 42,290 27,178 522,659 35,137 627,264
Additions 2,830 22,580 423,641 4,557 453,608
Disposals - - (338,909 ) - (338,909 )
At 31 March 2023 45,120 49,758 607,391 39,694 741,963
DEPRECIATION
At 1 April 2022 35,022 23,293 160,359 28,141 246,815
Charge for year 2,020 6,616 82,110 2,888 93,634
Eliminated on disposal - - (75,661 ) - (75,661 )
At 31 March 2023 37,042 29,909 166,808 31,029 264,788
NET BOOK VALUE
At 31 March 2023 8,078 19,849 440,583 8,665 477,175
At 31 March 2022 7,268 3,885 362,300 6,996 380,449

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2022 369,871
Additions 143,329
Disposals (186,121 )
At 31 March 2023 327,079
DEPRECIATION
At 1 April 2022 103,305
Charge for year 30,735
Eliminated on disposal (18,607 )
At 31 March 2023 115,433
NET BOOK VALUE
At 31 March 2023 211,646
At 31 March 2022 266,566

A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 288,381 294,471
Other debtors 79,011 122,402
367,392 416,873

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 18,666 26,269
Trade creditors 59,207 81,957
Taxation and social security 114,570 150,356
Other creditors 5,219 3,285
197,662 261,867

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 35,776 37,500

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 54,442 63,769

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
100 Ordinary 'A' £1 100 100
200 200

A P B POWER & DISTRIBUTION LIMITED (REGISTERED NUMBER: 06548508)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
A P Brown and Mrs A Brown
Balance outstanding at start of year 93,892 40,238
Amounts advanced 148,030 156,454
Amounts repaid (168,800 ) (102,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 73,122 93,892

Interest on the directors' loan has been charged at the official rate of 2.00% .