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Registered Number: 11147570


 

 

 

APT GLOBAL SOLUTIONS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 6,132    6,132 
Tangible fixed assets 4 1,441,449    1,268,032 
1,447,581    1,274,164 
Current assets      
Debtors 1,311,718    1,175,025 
Cash at bank and in hand 151,665    228,795 
1,463,383    1,403,820 
Creditors: amount falling due within one year (422,173)   (627,792)
Net current assets 1,041,210    776,028 
 
Total assets less current liabilities 2,488,791    2,050,192 
Creditors: amount falling due after more than one year (541,621)   (554,656)
Net assets 1,947,170    1,495,536 
 

Capital and reserves
     
Called up share capital 37,600    37,600 
Share premium account 49,900    49,900 
Profit and loss account 1,859,670    1,408,036 
Shareholders' funds 1,947,170    1,495,536 
 


For the year ended 30 November 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 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 board of directors on 14 June 2024 and were signed on its behalf by:


-------------------------------
Arslan Wahid
Director
-------------------------------
Alan Johnson
Director
1
General Information
APT GLOBAL SOLUTIONS LTD is a private company, limited by shares, registered in , registration number 11147570, registration address FIRST FLOOR, CASTLE HOUSE , DAWSON ROAD, BLETCHLEY , MILTON KEYNES, MK1 1QT.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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:
Plant and Machinery 20 Reducing Balance
Motor Vehicles 20 Reducing Balance
Computer Equipment 20 Reducing Balance
2.

Average number of employees

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

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2022 6,132    6,132 
Additions  
Disposals  
At 30 November 2023 6,132    6,132 
Amortisation
At 01 December 2022  
Charge for year  
On disposals  
At 30 November 2023  
Net book values
At 30 November 2023 6,132    6,132 
At 30 November 2022 6,132    6,132 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 24,355    567,967    1,112,239    54,720    1,759,281 
Additions 86,530    101,289    475,180    17,678    680,677 
Disposals   (4,500)   (269,589)     (274,089)
At 30 November 2023 110,885    664,756    1,317,830    72,398    2,165,869 
Depreciation
At 01 December 2022 11,049    180,611    280,168    19,421    491,249 
Charge for year 19,967    96,921    232,878    10,595    360,361 
On disposals   (460)   (126,730)     (127,190)
At 30 November 2023 31,016    277,072    386,316    30,016    724,420 
Net book values
Closing balance as at 30 November 2023 79,869    387,684    931,514    42,382    1,441,449 
Opening balance as at 01 December 2022 13,306    387,356    832,071    35,299    1,268,032 


5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
D & A Commercial Cleaning Ltd (Company No:12662956, England & Wales)117,353 9,549 1,293 
ALIONZ PROPERTIES LTD ( Company No: 13692021, England & Wales)69,180 (15,180)

During the period, the company was involved in transactions with D & A COMMERCIAL CLEANING LTD at market price. Mr. Arslan Wahid is the 25% shareholder of D & A COMMERCIAL CLEANING LTD. His personal company ALIONZ PROPERTIES LTD is also the 25% shareholder of D & A COMMERCIAL CLEANING LTD.
2