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REGISTERED NUMBER: 03344805 (England and Wales)















APS BRICKLAYING CONTRACTORS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 APRIL 2023






APS BRICKLAYING CONTRACTORS LTD (REGISTERED NUMBER: 03344805)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


APS BRICKLAYING CONTRACTORS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTOR: Mr A P Stringer





REGISTERED OFFICE: 37A Church Road
Tiptree
Essex
CO5 0SU





REGISTERED NUMBER: 03344805 (England and Wales)

APS BRICKLAYING CONTRACTORS LTD (REGISTERED NUMBER: 03344805)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 41,101 63,798

CURRENT ASSETS
Debtors 5 1,666,402 1,606,863
Cash at bank and in hand 707,188 732,126
2,373,590 2,338,989
CREDITORS
Amounts falling due within one year 6 (904,559 ) (903,159 )
NET CURRENT ASSETS 1,469,031 1,435,830
TOTAL ASSETS LESS CURRENT LIABILITIES 1,510,132 1,499,628

PROVISIONS FOR LIABILITIES (20,451 ) (12,122 )
NET ASSETS 1,489,681 1,487,506

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,489,581 1,487,406
SHAREHOLDERS' FUNDS 1,489,681 1,487,506

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 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.

APS BRICKLAYING CONTRACTORS LTD (REGISTERED NUMBER: 03344805)

BALANCE SHEET - continued
30 APRIL 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 director and authorised for issue on 16 November 2023 and were signed by:





Mr A P Stringer - Director


APS BRICKLAYING CONTRACTORS LTD (REGISTERED NUMBER: 03344805)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

APS Bricklaying Contractors Ltd 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.

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

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 represents the value of work done in the year excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on cost

Financial instruments
Basic financial instruments are measured at amortised cost.

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.

APS BRICKLAYING CONTRACTORS LTD (REGISTERED NUMBER: 03344805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


2. ACCOUNTING POLICIES - continued

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.

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the income statement on a straight line basis.

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 the income statement in the period to which they relate.

Long term contracts
Profit on long term contracts is taken as the work is carried out once the final outcome of the project can be
assessed with reasonable certainty. Provision is made for losses on contracts in the year in which they are
foreseen.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 May 2022 11,305 34,854 105,801 151,960
Additions - 108 - 108
Disposals - - (3,333 ) (3,333 )
At 30 April 2023 11,305 34,962 102,468 148,735
DEPRECIATION
At 1 May 2022 11,305 29,068 47,789 88,162
Charge for year - 1,694 21,111 22,805
Eliminated on disposal - - (3,333 ) (3,333 )
At 30 April 2023 11,305 30,762 65,567 107,634
NET BOOK VALUE
At 30 April 2023 - 4,200 36,901 41,101
At 30 April 2022 - 5,786 58,012 63,798

APS BRICKLAYING CONTRACTORS LTD (REGISTERED NUMBER: 03344805)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts due from parent undertaking - 189,346
Amounts recoverable on contracts 1,641,808 1,393,810
Other debtors 24,594 23,707
1,666,402 1,606,863

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank overdraft 102,099 102,830
Trade creditors 65,668 28,276
Amounts owed to group undertakings 1,948 -
Taxation and social security 207,471 235,586
Other creditors 527,373 536,467
904,559 903,159

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 29,987 55,000
Between one and five years 65,475 -
95,462 55,000