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REGISTERED NUMBER: 07724667 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2024

for

Apsm Limited

Apsm Limited (Registered number: 07724667)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Apsm Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: Mr P Marlborough
Mrs A Marlborough





REGISTERED OFFICE: Central Chambers
227 London Road
Hadleigh
Benfleet
Essex
SS7 2RF





REGISTERED NUMBER: 07724667 (England and Wales)





ACCOUNTANTS: Field & Co LLP
Central Chambers
227 London Road
Hadleigh
Benfleet
Essex
SS7 2RF

Apsm Limited (Registered number: 07724667)

Balance Sheet
31st March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 900

CURRENT ASSETS
Debtors 5 10,428 -
Cash at bank - 95,812
10,428 95,812
CREDITORS
Amounts falling due within one year 6 (9,773 ) 13,714
NET CURRENT ASSETS 20,201 82,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,201

82,998

PROVISIONS FOR LIABILITIES 7 - 171
NET ASSETS 20,201 82,827

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 20,101 82,727
SHAREHOLDERS' FUNDS 20,201 82,827

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

Apsm Limited (Registered number: 07724667)

Balance Sheet - continued
31st March 2024


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 2nd April 2024 and were signed on its behalf by:





Mr P Marlborough - Director


Apsm Limited (Registered number: 07724667)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

Apsm 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.
Fixtures and fittings - 25% on reducing balance
Computer 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.

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.

Apsm Limited (Registered number: 07724667)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st April 2023 269 3,130 3,399
Disposals (269 ) (3,130 ) (3,399 )
At 31st March 2024 - - -
DEPRECIATION
At 1st April 2023 118 2,381 2,499
Eliminated on disposal (118 ) (2,381 ) (2,499 )
At 31st March 2024 - - -
NET BOOK VALUE
At 31st March 2024 - - -
At 31st March 2023 151 749 900

No Fixed Assets are subject to finance leases or hire purchase contracts

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Other debtors 10,428 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors - 7,638
Taxation and social security (9,773 ) 3,933
Other creditors - 2,143
(9,773 ) 13,714

7. PROVISIONS FOR LIABILITIES
31/3/24 31/3/23
£    £   
Deferred tax - 171

Apsm Limited (Registered number: 07724667)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st April 2023 171
Provided during year (171 )
Balance at 31st March 2024 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
100 Ordinary Shares £1 100 100

9. RESERVES
Retained
earnings
£   

At 1st April 2023 82,727
Deficit for the year (50,626 )
Dividends (12,000 )
At 31st March 2024 20,101