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REGISTERED NUMBER: 08867562 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2022 TO 31 MAY 2023

FOR

A P D PROPERTY INVESTMENTS LIMITED

A P D PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08867562)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 May 2022 to 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A P D PROPERTY INVESTMENTS LIMITED

COMPANY INFORMATION
for the Period 1 May 2022 to 31 May 2023







DIRECTORS: P J Davidson
Mrs A L Davidson





REGISTERED OFFICE: Hope Cottage Tincklers Lane
Eccleston
Chorley
Lancashire
PR7 5QX





REGISTERED NUMBER: 08867562 (England and Wales)





ACCOUNTANTS: Fairhurst
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
Lancashire
WN1 2TB

A P D PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08867562)

BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 180,000 178,087

CURRENT ASSETS
Debtors 5 179,597 557,107
Cash at bank and in hand 202 827,167
179,799 1,384,274
CREDITORS
Amounts falling due within one year 6 303,187 1,514,752
NET CURRENT LIABILITIES (123,388 ) (130,478 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,612

47,609

CAPITAL AND RESERVES
Called up share capital 2 2
Other reserves 7 1,913 -
Retained earnings 7 54,697 47,607
SHAREHOLDERS' FUNDS 56,612 47,609

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2023 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.

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 Board of Directors and authorised for issue on 14 February 2024 and were signed on its behalf by:





P J Davidson - Director


A P D PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08867562)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 May 2022 to 31 May 2023

1. STATUTORY INFORMATION

A P D Property Investments 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the net rentals received or receivable, excluding value added tax and
arose wholly in the United Kingdom.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in
fair value is recognised in profit or loss.

Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

A P D PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08867562)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 May 2022 to 31 May 2023

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022 178,087
Revaluations 1,913
At 31 May 2023 180,000
NET BOOK VALUE
At 31 May 2023 180,000
At 30 April 2022 178,087

The investment property has been included at fair value at 31 May 2023 as determined by the directors.

Fair value at 31 May 2023 is represented by:
£   
Valuation in 2023 1,913
Cost 178,087
180,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 179,597 557,107

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to participating interests - 1,510,201
Taxation and social security 193,257 3,301
Other creditors 109,930 1,250
303,187 1,514,752

7. RESERVES
Retained Other
earnings reserves Totals
£    £    £   

At 1 May 2022 47,607 - 47,607
Profit for the period 9,003 9,003
Reserves transfer (1,913 ) 1,913 -
At 31 May 2023 54,697 1,913 56,610

Other reserves relate to a non distributable profit relating to the revaluation of investment
property.

A P D PROPERTY INVESTMENTS LIMITED (REGISTERED NUMBER: 08867562)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 May 2022 to 31 May 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2023 and the year ended 30 April 2022:

2023 2022
£    £   
P J Davidson
Balance outstanding at start of period 552,607 539,129
Amounts advanced 842,961 13,478
Amounts repaid (1,504,247 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (108,679 ) 552,607

Interest has been charged at 2.5%, the amount was repaid in full during the period.

9. RELATED PARTY DISCLOSURES

Included in Creditors is £Nil (2022- £1,510,201) due to connected companies.