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Registered number: 04635586
A & P Home Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Stowe and Ager Accountants Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04635586
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 35,474 22,004
35,474 22,004
CURRENT ASSETS
Stocks 6 40,000 40,000
Debtors 7 59,150 36,222
Cash at bank and in hand 30 11
99,180 76,233
Creditors: Amounts Falling Due Within One Year 8 (107,769 ) (100,534 )
NET CURRENT ASSETS (LIABILITIES) (8,589 ) (24,301 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,885 (2,297 )
Creditors: Amounts Falling Due After More Than One Year 9 (5,900 ) (9,935 )
NET ASSETS/(LIABILITIES) 20,985 (12,232 )
CAPITAL AND RESERVES
Called up share capital 11 300 300
Profit and Loss Account 20,685 (12,532 )
SHAREHOLDERS' FUNDS 20,985 (12,232)
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P A Spencer
Director
12 March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A & P Home Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04635586 . The registered office is Unit 5, Goscote Industrial Estate, Slacky Lane, Walsall, West Midlands, WS3 1LZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.7. 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 statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 84,000
As at 31 January 2024 84,000
Amortisation
As at 1 February 2023 84,000
As at 31 January 2024 84,000
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 64,334 23,995 1,217 89,546
Additions 5,850 19,995 - 25,845
Disposals (55,792 ) - - (55,792 )
As at 31 January 2024 14,392 43,990 1,217 59,599
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 February 2023 58,876 7,686 980 67,542
Provided during the period 2,689 9,076 59 11,824
Disposals (55,241 ) - - (55,241 )
As at 31 January 2024 6,324 16,762 1,039 24,125
Net Book Value
As at 31 January 2024 8,068 27,228 178 35,474
As at 1 February 2023 5,458 16,309 237 22,004
6. Stocks
2024 2023
£ £
Materials 15,000 15,000
Work in progress 25,000 25,000
40,000 40,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 59,150 36,222
59,150 36,222
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,973 12,680
Trade creditors 23,278 29,683
Bank loans and overdrafts 28,003 28,830
Corporation tax 3,773 -
Other taxes and social security 7,324 2,045
VAT 13,288 5,944
Accruals and deferred income 2,600 2,500
Director's loan account 20,530 18,852
107,769 100,534
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 5,900 9,935
5,900 9,935
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,973 12,680
8,973 12,680
8,973 12,680
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 300 300
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