Company registration number 14261155 (England and Wales)
APA Height Access Limited
Unaudited
financial statements
for the period ended 31 July 2023
PAGES FOR FILING WITH REGISTRAR
APA Height Access Limited
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
APA Height Access Limited
Statement of financial position
as at 31 July 2023
- 1 -
2023
Notes
£
£
Fixed assets
Tangible assets
4
2,624
Current assets
Debtors
5
1,242,859
Cash at bank and in hand
299,360
1,542,219
Creditors: amounts falling due within one year
6
(1,298,454)
Net current assets
243,765
Net assets
246,389
Capital and reserves
Called up share capital
1,000
Profit and loss reserves
245,389
Total equity
246,389
The directors of the company have elected not to include a copy of the income statement within the financial statements.true
For the financial period ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 16 November 2023 and are signed on its behalf by:
A P Appleyard
Director
Company registration number 14261155 (England and Wales)
APA Height Access Limited
Statement Of Changes In Equity
for the period ended 31 July 2023
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 28 July 2022
-
Period ended 31 July 2023:
Profit and total comprehensive income
-
264,139
264,139
Issue of share capital
1,000
-
1,000
Dividends
-
(18,750)
(18,750)
Balance at 31 July 2023
1,000
245,389
246,389
APA Height Access Limited
Notes to the financial statements
for the period ended 31 July 2023
- 3 -
1
Accounting policies
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Turnover
Turnover represents the fair value of the consideration receivable for goods and services provided in the normal course of business, and is shown net of VAT.
Turnover is recognised on the provision of service obligation where a right to consideration is due.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
20% straight line
Fixtures and fittings
25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
2
Employees
The average monthly number of persons (including directors) employed by the company during the period was:
2023
Number
Total
16
APA Height Access Limited
Notes to the financial statements (continued)
for the period ended 31 July 2023
- 4 -
3
Taxation
2023
£
Current tax
UK corporation tax on profits for the current period
69,450
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 28 July 2022
Additions
1,791
901
2,692
At 31 July 2023
1,791
901
2,692
Depreciation and impairment
At 28 July 2022
Depreciation charged in the period
30
38
68
At 31 July 2023
30
38
68
Carrying amount
At 31 July 2023
1,761
863
2,624
5
Debtors
2023
Amounts falling due within one year:
£
Trade debtors
360,397
Amounts owed by group undertakings
738,288
Other debtors
143,777
Prepayments and accrued income
397
1,242,859
6
Creditors: amounts falling due within one year
2023
£
Trade creditors
75,198
Amounts owed to group undertakings
1,046,646
Corporation tax
69,450
Other taxation and social security
73,629
Accruals and deferred income
33,531
1,298,454
APA Height Access Limited
Notes to the financial statements (continued)
for the period ended 31 July 2023
- 5 -
7
Parent company
The ultimate parent undertaking is considered to be APA Group Services Limited, a company incorporated in England and Wales whose registered office is situated at APA House, 171 Huddersfield Road, Low Moor, Bradford, BD12 0TQ.
8
Company information
APA Height Access Limited is a private company limited by shares incorporated in England and Wales. The registered office is APA House, 171 Huddersfield Road, Low Moor, Bradford, West Yorkshire, BD12 0TQ.