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Company Registration No. 04929062 (England and Wales)
APW & SPM Engineering Services Limited Unaudited accounts for the year ended 31 March 2024
APW & SPM Engineering Services Limited Unaudited accounts Contents
Page
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APW & SPM Engineering Services Limited Company Information for the year ended 31 March 2024
Directors
Scott Philip MacLeod Dawn MacLeod
Company Number
04929062 (England and Wales)
Registered Office
64 HEMPLAND CLOSE GREAT OAKLEY CORBY NORTHAMPTONSHIRE NN18 8NB ENGLAND
Accountants
Kingsbrook Accounting and Tax Services Limited 2 Kingsbrook Corby Northants NN189HY
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APW & SPM Engineering Services Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,761 
17,273 
Current assets
Debtors
20,778 
48,653 
Cash at bank and in hand
6,022 
24,318 
26,800 
72,971 
Creditors: amounts falling due within one year
(10,554)
(19,215)
Net current assets
16,246 
53,756 
Total assets less current liabilities
30,007 
71,029 
Creditors: amounts falling due after more than one year
(10,897)
(16,345)
Net assets
19,110 
54,684 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
19,108 
54,682 
Shareholders' funds
19,110 
54,684 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2024 and were signed on its behalf by
Scott Philip MacLeod Director Company Registration No. 04929062
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APW & SPM Engineering Services Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
APW & SPM Engineering Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04929062. The registered office is 64 HEMPLAND CLOSE, GREAT OAKLEY, CORBY, NORTHAMPTONSHIRE, NN18 8NB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25 % reducing balance
Fixtures & fittings
25 % reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
10,164 
18,078 
6,640 
580 
35,462 
Additions
1,075 
- 
- 
- 
1,075 
At 31 March 2024
11,239 
18,078 
6,640 
580 
36,537 
Depreciation
At 1 April 2023
8,632 
4,519 
4,784 
254 
18,189 
Charge for the year
652 
3,390 
464 
81 
4,587 
At 31 March 2024
9,284 
7,909 
5,248 
335 
22,776 
Net book value
At 31 March 2024
1,955 
10,169 
1,392 
245 
13,761 
At 31 March 2023
1,532 
13,559 
1,856 
326 
17,273 
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APW & SPM Engineering Services Limited Notes to the Accounts for the year ended 31 March 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
20,778 
48,653 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,870 
- 
VAT
1,993 
6,852 
Taxes and social security
3,650 
11,907 
Loans from directors
41 
456 
10,554 
19,215 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
10,897 
16,345 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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