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Registered number: 04977487
A.P.A. (Blackpool) Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 04977487
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 111,384 144,834
Tangible Assets 5 951,698 935,574
Investments 6 1,182,069 1,182,069
2,245,151 2,262,477
CURRENT ASSETS
Stocks 7 97,250 96,750
Debtors 8 239,091 221,342
Cash at bank and in hand 120,533 225,741
456,874 543,833
Creditors: Amounts Falling Due Within One Year 9 (866,277 ) (765,852 )
NET CURRENT ASSETS (LIABILITIES) (409,403 ) (222,019 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,835,748 2,040,458
Creditors: Amounts Falling Due After More Than One Year 10 (502,589 ) (600,825 )
NET ASSETS 1,333,159 1,439,633
CAPITAL AND RESERVES
Called up share capital 12 350,200 350,200
Income Statement 982,959 1,089,433
SHAREHOLDERS' FUNDS 1,333,159 1,439,633
Page 1
Page 2
For the year ending 29 February 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.
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 Income Statement.
On behalf of the board
Mohammed Fazaz Latif
Director
27/11/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A.P.A. (Blackpool) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04977487 . The registered office is 2a Dinmore Avenue, Blackpool, FY3 7RW.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of .... years.
2.4. 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:
Freehold Straight line over 50 years
Plant & Machinery 20% Straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 19)
21 19
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2023 670,884
As at 29 February 2024 670,884
Amortisation
As at 1 March 2023 526,050
Provided during the period 33,450
As at 29 February 2024 559,500
Net Book Value
As at 29 February 2024 111,384
As at 1 March 2023 144,834
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 March 2023 831,243 127,280 87,546 139,095 1,185,164
Additions 38,281 - 1,300 1,147 40,728
Disposals - - (12,400 ) - (12,400 )
As at 29 February 2024 869,524 127,280 76,446 140,242 1,213,492
Depreciation
As at 1 March 2023 - 124,755 40,345 84,490 249,590
Provided during the period - 600 3,370 8,234 12,204
As at 29 February 2024 - 125,355 43,715 92,724 261,794
Net Book Value
As at 29 February 2024 869,524 1,925 32,731 47,518 951,698
As at 1 March 2023 831,243 2,525 47,201 54,605 935,574
6. Investments
Subsidiaries Other Total
£ £ £
Cost
As at 1 March 2023 883,819 298,250 1,182,069
As at 29 February 2024 883,819 298,250 1,182,069
Provision
As at 1 March 2023 - - -
As at 29 February 2024 - - -
...CONTINUED
Page 4
Page 5
Net Book Value
As at 29 February 2024 883,819 298,250 1,182,069
As at 1 March 2023 883,819 298,250 1,182,069
7. Stocks
2024 2023
£ £
Stock 97,250 96,750
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 173,357 172,975
Other debtors 65,734 48,367
239,091 221,342
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,839 8,199
Trade creditors 177,266 143,615
Bank loans and overdrafts 99,389 61,183
Other creditors 101,596 14,668
Amounts owed to group undertakings 478,187 538,187
866,277 765,852
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 28,305 40,806
Bank loans 474,284 560,019
502,589 600,825
11. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,839 8,199
Later than one year and not later than five years 28,305 40,806
38,144 49,005
38,144 49,005
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Page 6
12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 350,200 350,200
Page 6