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REGISTERED NUMBER: 10016012 (England and Wales)















Financial Statements for the Year Ended 28 February 2023

for

Apa Building Construction Ltd

Apa Building Construction Ltd (Registered number: 10016012)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Apa Building Construction Ltd

Company Information
for the Year Ended 28 February 2023







DIRECTOR: E Anderson





REGISTERED OFFICE: 1146 A Green Lane
Dagenham
RM8 1BP





REGISTERED NUMBER: 10016012 (England and Wales)





ACCOUNTANTS: Ortenz & Co Ltd
354 High Street North
East Ham
London
E12 6PH

Apa Building Construction Ltd

Report of the Accountants to the Director of
Apa Building Construction Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ortenz & Co Ltd
354 High Street North
East Ham
London
E12 6PH


28 November 2023

Apa Building Construction Ltd (Registered number: 10016012)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 91,005 129,497

CURRENT ASSETS
Debtors 5 210,656 333,121
Cash in hand 1,247 6,897
211,903 340,018
CREDITORS
Amounts falling due within one year 6 301,400 287,855
NET CURRENT (LIABILITIES)/ASSETS (89,497 ) 52,163
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,508

181,660

CREDITORS
Amounts falling due after more than
one year

7

108,484

44,927
NET (LIABILITIES)/ASSETS (106,976 ) 136,733

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (106,977 ) 136,732
SHAREHOLDERS' FUNDS (106,976 ) 136,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Apa Building Construction Ltd (Registered number: 10016012)

Balance Sheet - continued
28 February 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 23 September 2023 and were signed by:





E Anderson - Director


Apa Building Construction Ltd (Registered number: 10016012)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Apa Building Construction 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.

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 net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on 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.

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.

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 4 (2022 - 2 ) .

Apa Building Construction Ltd (Registered number: 10016012)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2022
and 28 February 2023 192,462
DEPRECIATION
At 1 March 2022 62,965
Charge for year 38,492
At 28 February 2023 101,457
NET BOOK VALUE
At 28 February 2023 91,005
At 28 February 2022 129,497

5. DEBTORS
28.2.23 28.2.22
£    £   
Amounts falling due within one year:
Trade debtors 1,812 -
Other debtors 41,744 166,021
43,556 166,021

Amounts falling due after more than one year:
Amounts owed by associates 167,100 167,100

Aggregate amounts 210,656 333,121

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans and overdrafts 24,936 22,592
Trade creditors 104,177 167,750
Taxation and social security 118,649 88,502
Other creditors 53,638 9,011
301,400 287,855

Apa Building Construction Ltd (Registered number: 10016012)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
28.2.23 28.2.22
£    £   
Bank loans 108,484 44,927

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2023 and 28 February 2022:

28.2.23 28.2.22
£    £   
E Anderson
Balance outstanding at start of year 19,500 63,603
Amounts advanced - 19,500
Amounts repaid (19,500 ) -
Amounts written off - (63,603 )
Amounts waived - -
Balance outstanding at end of year - 19,500