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Registered Number: 12589830
England and Wales

 

 

 

A P CONSTRUCTION SOUTH EAST LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2024 . 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.
Accounts and Taxation Limited
31 May 2024



....................................................

Accounts and Taxation Limited

152 Kingsnorth Road
Ashford
Kent
TN23 6HY
21 September 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 51,803    10,515 
51,803    10,515 
Current assets      
Debtors 156,988    179,129 
Cash at bank and in hand 484,165    357,090 
641,153    536,219 
Creditors: amount falling due within one year (193,889)   (179,784)
Net current assets 447,264    356,435 
 
Total assets less current liabilities 499,067    366,950 
Creditors: amount falling due after more than one year (68,613)   (84,578)
Provisions for liabilities (691)  
Net assets 429,763    282,372 
 

Capital and reserves
     
Called up share capital 4 200    200 
Profit and loss account 429,563    282,172 
Shareholders' funds 429,763    282,372 
 


For the year ended 31 May 2024 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 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 director on 21 September 2024 and were signed by:


-------------------------------
Arthur Paternoster
Director
2
General Information
A P CONSTRUCTION SOUTH EAST LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12589830, registration address 3 FOWLER CLOSE, GILLINGHAM, Kent, ME8 0LX.

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 statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position 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:
Plant and Machinery 2 years Straight Line
Computer Equipment 3 years Straight Line
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 June 2023 142    9,059    4,646    13,847 
Additions 4,000    46,773    2,763    53,536 
Disposals      
At 31 May 2024 4,142    55,832    7,409    67,383 
Depreciation
At 01 June 2023 142      3,190    3,332 
Charge for year 975    9,483    1,790    12,248 
On disposals      
At 31 May 2024 1,117    9,483    4,980    15,580 
Net book values
Closing balance as at 31 May 2024 3,025    46,349    2,429    51,803 
Opening balance as at 01 June 2023   9,059    1,456    10,515 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
200 Class A shares of £1.00 each 200    200 
200    200 

3