IRIS Accounts Production v24.3.0.553 13163904 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh131639042023-01-31131639042024-01-31131639042023-02-012024-01-31131639042022-01-31131639042022-02-012023-01-31131639042023-01-3113163904ns15:EnglandWales2023-02-012024-01-3113163904ns14:PoundSterling2023-02-012024-01-3113163904ns10:Director12023-02-012024-01-3113163904ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3113163904ns10:SmallEntities2023-02-012024-01-3113163904ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3113163904ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3113163904ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3113163904ns10:FullAccounts2023-02-012024-01-3113163904ns10:Director22023-02-012024-01-3113163904ns10:RegisteredOffice2023-02-012024-01-3113163904ns5:CurrentFinancialInstruments2024-01-3113163904ns5:CurrentFinancialInstruments2023-01-3113163904ns5:ShareCapital2024-01-3113163904ns5:ShareCapital2023-01-3113163904ns5:RetainedEarningsAccumulatedLosses2024-01-3113163904ns5:RetainedEarningsAccumulatedLosses2023-01-3113163904ns5:PlantMachinery2023-02-012024-01-3113163904ns5:MotorVehicles2023-02-012024-01-3113163904ns5:ComputerEquipment2023-02-012024-01-3113163904ns5:PlantMachinery2023-01-3113163904ns5:MotorVehicles2023-01-3113163904ns5:ComputerEquipment2023-01-3113163904ns5:PlantMachinery2024-01-3113163904ns5:MotorVehicles2024-01-3113163904ns5:ComputerEquipment2024-01-3113163904ns5:PlantMachinery2023-01-3113163904ns5:MotorVehicles2023-01-3113163904ns5:ComputerEquipment2023-01-31
















AP SITE SOLUTIONS LTD

Unaudited Financial Statements

for the Year Ended 31st January 2024






AP SITE SOLUTIONS LTD (REGISTERED NUMBER: 13163904)






Contents of the Financial Statements
for the year ended 31st January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AP SITE SOLUTIONS LTD

Company Information
for the year ended 31st January 2024







DIRECTORS: A B Ellis
P Preston





REGISTERED OFFICE: 1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH





REGISTERED NUMBER: 13163904 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

AP SITE SOLUTIONS LTD (REGISTERED NUMBER: 13163904)

Balance Sheet
31st January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 40,245 47,010

CURRENT ASSETS
Stocks 94,000 81,211
Debtors 5 937,880 411,230
Cash at bank 206,516 37,601
1,238,396 530,042
CREDITORS
Amounts falling due within one year 6 618,936 268,736
NET CURRENT ASSETS 619,460 261,306
TOTAL ASSETS LESS CURRENT LIABILITIES 659,705 308,316

PROVISIONS FOR LIABILITIES 8,720 8,932
NET ASSETS 650,985 299,384

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 650,885 299,284
650,985 299,384

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

AP SITE SOLUTIONS LTD (REGISTERED NUMBER: 13163904)

Balance Sheet - continued
31st January 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 Statement of Income and Retained Earnings has not been delivered.

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





P Preston - Director


AP SITE SOLUTIONS LTD (REGISTERED NUMBER: 13163904)

Notes to the Financial Statements
for the year ended 31st January 2024

1. STATUTORY INFORMATION

AP Site Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

AP SITE SOLUTIONS LTD (REGISTERED NUMBER: 13163904)

Notes to the Financial Statements - continued
for the year ended 31st January 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Short term debtors are measured at transition price, less any impairment. Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to/from related parties.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st February 2023 19,361 48,898 2,627 70,886
Additions 5,363 - 2,142 7,505
At 31st January 2024 24,724 48,898 4,769 78,391
DEPRECIATION
At 1st February 2023 5,214 17,474 1,188 23,876
Charge for year 4,840 7,856 1,574 14,270
At 31st January 2024 10,054 25,330 2,762 38,146
NET BOOK VALUE
At 31st January 2024 14,670 23,568 2,007 40,245
At 31st January 2023 14,147 31,424 1,439 47,010

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 937,880 411,230

AP SITE SOLUTIONS LTD (REGISTERED NUMBER: 13163904)

Notes to the Financial Statements - continued
for the year ended 31st January 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 334,823 12,111
Tax 135,779 77,685
Social security and other taxes 5,710 7,863
VAT 119,613 97,001
Other creditors 327 -
Directors' current accounts 20,184 71,576
Accrued expenses 2,500 2,500
618,936 268,736

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £66,000 were paid to the directors .

Included in other creditors is the sum of £10,044 (2023 - £36,060) being owed to A B Ellis, company director and shareholder.

Further included in other creditors is the sum of £10,140 (2023 - £35,516) being owed to P Preston, company director and shareholder.