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Registered Number: 12985576
England and Wales

 

 

 

APS SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Report to the directors on the preparation of the unaudited statutory accounts of APS SERVICES LTD for the year ended 31 July 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of APS SERVICES LTD for the year ended 31 July 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of APS SERVICES LTD, as a body, in accordance with the terms of our engagement letter dated 23 April 2024 Our work has been undertaken solely to prepare for your approval the accounts of APS SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of APS SERVICES LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than APS SERVICES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that APS SERVICES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of APS SERVICES LTD. You consider that APS SERVICES LTD is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of APS SERVICES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 July 2023



....................................................
Harans & co
Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
23 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 768    903 
768    903 
Current assets      
Debtors 44,206    74,608 
Cash at bank and in hand 176,820    67,943 
221,026    142,551 
Creditors: amount falling due within one year (73,420)   (47,391)
Net current assets 147,606    95,160 
 
Total assets less current liabilities 148,374    96,063 
Net assets 148,374    96,063 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 148,274    95,963 
Shareholder's funds 148,374    96,063 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 April 2024 and were signed by:


-------------------------------
Mr Sellathurai Thayasivam
Director
2
General Information
APS SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 12985576, registration address 21 Barons Way, Egham, England, TW20 8EA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 11 (2022 : 15).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 August 2022 1,250    1,250 
Additions  
Disposals  
At 31 July 2023 1,250    1,250 
Depreciation
At 01 August 2022 347    347 
Charge for year 135    135 
On disposals  
At 31 July 2023 482    482 
Net book values
Closing balance as at 31 July 2023 768    768 
Opening balance as at 01 August 2022 903    903 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class shares of £1.00 each 100    100 
100    100 

3