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REGISTERED NUMBER: 09900602 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

APP MECHANICAL LTD

APP MECHANICAL LTD (REGISTERED NUMBER: 09900602)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

APP MECHANICAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: A J Handell
P W Jackman





REGISTERED OFFICE: 44 Slade Road
Stokenchurch
High Wycombe
Buckinghamshire
HP14 3PX





REGISTERED NUMBER: 09900602 (England and Wales)





ACCOUNTANTS: Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ

APP MECHANICAL LTD (REGISTERED NUMBER: 09900602)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 196,835 23,328

CURRENT ASSETS
Debtors 5 227,603 265,839
Investments 6 - 20,000
Cash at bank 269,870 431,580
497,473 717,419
CREDITORS
Amounts falling due within one year 7 124,362 160,857
NET CURRENT ASSETS 373,111 556,562
TOTAL ASSETS LESS CURRENT
LIABILITIES

569,946

579,890

CREDITORS
Amounts falling due after more than one year 8 - 19,526
NET ASSETS 569,946 560,364

CAPITAL AND RESERVES
Called up share capital 9 10 10
Retained earnings 10 569,936 560,354
SHAREHOLDERS' FUNDS 569,946 560,364

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

APP MECHANICAL LTD (REGISTERED NUMBER: 09900602)

BALANCE SHEET - continued
30 APRIL 2024


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2024 and were signed on its behalf by:





A J Handell - Director


APP MECHANICAL LTD (REGISTERED NUMBER: 09900602)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

APP Mechanical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 - 65,064 65,064
Additions 170,345 24,695 195,040
At 30 April 2024 170,345 89,759 260,104
DEPRECIATION
At 1 May 2023 - 41,736 41,736
Charge for year - 21,533 21,533
At 30 April 2024 - 63,269 63,269
NET BOOK VALUE
At 30 April 2024 170,345 26,490 196,835
At 30 April 2023 - 23,328 23,328

APP MECHANICAL LTD (REGISTERED NUMBER: 09900602)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 204,762 239,664
Amounts owed by group undertakings 9,119 -
Other debtors 50 6,459
VAT 13,478 19,522
Prepayments 194 194
227,603 265,839

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Other - 20,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 21,599 31,570
Hire purchase contracts 19,526 4,110
Trade creditors 35,453 39,718
Tax 30,943 77,641
Social security and other taxes 2,345 3,055
Other creditors 12,201 4
Directors' current accounts 1,448 3,912
Accrued expenses 847 847
124,362 160,857

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 19,526

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary 1 10 10

APP MECHANICAL LTD (REGISTERED NUMBER: 09900602)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

10. RESERVES
Retained
earnings
£   

At 1 May 2023 560,354
Profit for the year 95,582
Dividends (86,000 )
At 30 April 2024 569,936

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
APP MECHANICAL LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of APP Mechanical Ltd for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of APP Mechanical Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of APP Mechanical Ltd and state those matters that we have agreed to state to the Board of Directors of APP Mechanical Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than APP Mechanical Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that APP Mechanical Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of APP Mechanical Ltd. You consider that APP Mechanical 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 financial statements of APP Mechanical 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 financial statements.






Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ


15 October 2024