Registered number
08317614
A.P.L Architecture and Design Ltd
Filleted Accounts
31 December 2022
A.P.L Architecture and Design Ltd
Registered number: 08317614
Balance Sheet
as at 31 December 2022
Restated
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 562 750
Current assets
Debtors 4 40,946 18,123
Creditors: amounts falling due within one year 5 (43,129) (29,486)
Net current liabilities (2,183) (11,363)
Total assets less current liabilities (1,621) (10,613)
Creditors: amounts falling due after more than one year 6 (12,000) (16,000)
Net liabilities (13,621) (26,613)
Capital and reserves
Called up share capital 100 100
Profit and loss account (13,721) (26,713)
Shareholders' funds (13,621) (26,613)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S M Elliott
Director
Approved by the board on 1 December 2023
A.P.L Architecture and Design Ltd
Notes to the Accounts
for the year ended 31 December 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% on reducing balance basis
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2022 8,354
At 31 December 2022 8,354
Depreciation
At 1 January 2022 7,604
Charge for the year 188
At 31 December 2022 7,792
Net book value
At 31 December 2022 562
At 31 December 2021 750
Restated
4 Debtors 2022 2021
£ £
Taxation 10,204 4,445
Other debtors 30,742 13,678
40,946 18,123
Restated
5 Creditors: amounts falling due within one year 2022 2021
£ £
Bank loans and overdrafts 28,815 24,104
Taxation and social security costs 13,459 4,608
Other creditors 855 774
43,129 29,486
Restated
6 Creditors: amounts falling due after one year 2022 2021
£ £
Bank loans 12,000 16,000
7 Loans to directors Restated
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
S M Elliott
Director's loan 13,678 18,000 (936) 30,742
13,678 18,000 (936) 30,742
8 Restatement of prior year
The effect of restatement of balance sheet items within notes 4, 5 and 6 above had no affect on the profit for the year ended 31 December 2021. There was no affect on the retained losses balance at 31 December 2021 which was (£26,713).
9 Other information
A.P.L Architecture and Design Ltd is a private company limited by shares and incorporated in England. Its registered office is:
The Towers
Towers Business Park
Wilmslow Road
Manchester
M20 2SL
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