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Registered number: 07163233
A P Capital Investments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07163233
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 5 200,000 200,000
Investments 6 495,139 495,139
695,139 695,139
CURRENT ASSETS
Debtors 7 1,584,033 1,801,089
Cash at bank and in hand 19,610 194,571
1,603,643 1,995,660
Creditors: Amounts Falling Due Within One Year 8 (1,804,208 ) (1,949,249 )
NET CURRENT ASSETS (LIABILITIES) (200,565 ) 46,411
TOTAL ASSETS LESS CURRENT LIABILITIES 494,574 741,550
NET ASSETS 494,574 741,550
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 494,474 741,450
SHAREHOLDERS' FUNDS 494,574 741,550
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Purvis
Director
28/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A P Capital Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07163233 . The registered office is Shelley House, 74 Southwood Lane, London, N6 5DY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the amounts derived from the provision of goods and services to customers during the year.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 1,721
As at 31 March 2024 1,721
Depreciation
As at 1 April 2023 1,721
As at 31 March 2024 1,721
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Investment Property
2024
£
Fair Value
As at 1 April 2023 and 31 March 2024 200,000
6. Investments
Other
£
Cost
As at 1 April 2023 495,139
As at 31 March 2024 495,139
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 495,139
As at 1 April 2023 495,139
7. Debtors
2024 2023
£ £
Due within one year
Other debtors < 1yr 1,282,000 1,429,242
Due after more than one year
Other debtors due > 1yr 302,033 371,847
1,584,033 1,801,089
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax - 10,710
Other creditors - 110,000
Accruals and deferred income 5,400 5,400
Director's loan account 1,798,808 1,823,139
1,804,208 1,949,249
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4