A Pay Services Ltd Filleted Accounts Cover
A Pay Services Ltd
Company No. 14397576
Information for Filing with The Registrar
31 October 2023
A Pay Services Ltd Balance Sheet Registrar
at
31 October 2023
Company No.
14397576
Notes
2023
£
Fixed assets
Tangible assets
4
333
333
Current assets
Debtors
5
30,919
Cash at bank and in hand
107,409
138,328
Creditors: Amount falling due within one year
6
(132,597)
Net current assets
5,731
Total assets less current liabilities
6,064
Net assets
6,064
Capital and reserves
Called up share capital
1
Profit and loss account
7
6,063
Total equity
6,064
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 October 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 October 2023
And signed on its behalf by:
T.J. Yates
Director
31 October 2023
A Pay Services Ltd Notes to the Accounts Registrar
for the period ended 31 October 2023
1
General information
Its registered number is: 14397576
Its registered office is:
Unit 1 Waterside Court
Galleon Boulevard
Crossways Business Park
Dartford
DA2 6NX
The functional and presentational currency of the company is Sterling . The monetary amounts in the accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.
2
Accounting policies
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic financial instruments measured at fair value.
3
Employees
2023
Number
The average monthly number of employees (including directors) during the period:
62
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
Additions
444444
At 31 October 2023
444444
Depreciation
Charge for the year
111111
At 31 October 2023
111111
Net book values
At 31 October 2023
333333
5
Debtors
2023
£
Trade debtors
4,877
Prepayments and accrued income
26,042
30,919
6
Creditors amounts falling due within one year:
2023
£
Trade creditors
5,758
Corporation tax
1,334
Other taxes and social security
93,368
Other creditors
30,887
Accruals and deferred income
1,250
132,597
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Related party disclosures
At the balance sheet date £5,999 was owed to the shareholder by the company and £24,870 was owed to ESD Recruitment Ltd, a company under common ownership.
Controlling party
Immediate controlling party
T.J. Yates controls the company
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