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Registered Number: 08263763


 

 

 

APD 88 LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Directors Pantelis Andreas KLAEDES
Mr Dasos Klaedes
Mr Andreas Klaedes
Registered Number 08263763
Registered Office 87 Park Street
Madeley
Telford
TF7 5JZ
Accountants Marneros Marcus & Co Limited
Chartered Certified Accountants
First Floor, Hagley Court
40 Vicarage Road
Birmingham
B15 3EZ
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 October 2023.
Principal activities
Principal activity of the company during the financial year was of a fish & chip shop.
Directors
The directors who served the company throughout the year were as follows:
Pantelis Andreas KLAEDES
Mr Dasos Klaedes
Mr Andreas Klaedes
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Pantelis Andreas KLAEDES
Director

Date approved: 31 July 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Marneros Marcus & Co Limited
31 October 2023



....................................................
Marneros Marcus & Co Limited
Chartered Certified Accountants
First Floor, Hagley Court
40 Vicarage Road
Birmingham
B15 3EZ
31 July 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 20,000    20,000 
Tangible fixed assets 4 9,224    10,097 
29,224    30,097 
Current assets      
Stocks 5 4,525    3,560 
Debtors 6 3,692    3,692 
Cash at bank and in hand (3,675)   (5,576)
4,542    1,676 
Creditors: amount falling due within one year 7 (55,615)   (59,398)
Net current assets (51,073)   (57,722)
 
Total assets less current liabilities (21,849)   (27,625)
Net assets (21,849)   (27,625)
 

Capital and reserves
     
Called up share capital 100    100 
Reserves 8 10,000    10,000 
Profit and loss account (31,949)   (37,725)
Shareholders' funds (21,849)   (27,625)
 


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

Directors' 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 directors acknowledge 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 July 2024 and were signed on its behalf by:


-------------------------------
Pantelis Andreas KLAEDES
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 November 2021 100  (10,687) (10,587)
Profit for the year (9,038) (9,038)
Total comprehensive income for the year (9,038) (9,038)
Dividends (18,000) (18,000)
Total investments by and distributions to owners (18,000) (18,000)
At 31 October 2022 100  (37,725) (37,625)
At 01 November 2022 100  (37,724) (37,624)
Profit for the year 5,775  5,775 
Total comprehensive income for the year 5,775  5,775 
Total investments by and distributions to owners
At 31 October 2023 100  (31,949) (31,849)
5
General Information
APD 88 Limited is a private company, limited by shares, registered in , registration number 08263763, registration address 87 Park Street, Madeley, Telford, TF7 5JZ.

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.
2.

Average number of employees

Average number of employees during the year was 12 (2022 : 12).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2022 20,000    20,000 
Additions  
Disposals  
At 31 October 2023 20,000    20,000 
Amortisation
At 01 November 2022  
Charge for year  
On disposals  
At 31 October 2023  
Net book values
At 31 October 2023 20,000    20,000 
At 31 October 2022 20,000    20,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Improvements to property   Total
  £   £   £
At 01 November 2022 9,995    1,372    11,367 
Additions    
Disposals    
At 31 October 2023 9,995    1,372    11,367 
Depreciation
At 01 November 2022 1,270      1,270 
Charge for year 873      873 
On disposals    
At 31 October 2023 2,143      2,143 
Net book values
Closing balance as at 31 October 2023 7,852    1,372    9,224 
Opening balance as at 01 November 2022 8,725    1,372    10,097 


5.

Stocks

2023
£
  2022
£
Stocks 4,525    3,560 
4,525    3,560 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Directors' Current Accounts 3,692    3,692 
3,692    3,692 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Bounce Back Loan 42,243    47,540 
Accrued Expenses 825    738 
VAT 12,547    11,120 
55,615    59,398 

8.

Reserves

2023
£
  2022
£
Revaluation 10,000    10,000 
10,000    10,000 

9.

Related Party Transaction

The Directors and their parents own the Freehold, Goodwill & Fixtures and fittings of the business and received £20,000 rents from the business. This amount is included in the Rent, Rates & Insurance figure on the profit and loss account..
6