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Company Registration No. 10172031 (England and Wales)
A.P.R Glazing Limited Unaudited accounts for the year ended 31 May 2024
A.P.R Glazing Limited Unaudited accounts Contents
Page
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A.P.R Glazing Limited Company Information for the year ended 31 May 2024
Directors
Katie Louise Feeney Paul Robert Tibble
Company Number
10172031 (England and Wales)
Registered Office
The Coppice Walworth Road 52 Picket Twenty Way Andover SP11 6TH ENGLAND
Accountants
Abacus Accounting Solutions Ltd 5 Pasture Close North Wembley Middlesex HA0 3JE
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A.P.R Glazing Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
47,210 
27,349 
Current assets
Inventories
3,427 
427 
Debtors
48,517 
30,904 
Cash at bank and in hand
9,330 
7,267 
61,274 
38,598 
Creditors: amounts falling due within one year
(54,131)
(29,878)
Net current assets
7,143 
8,720 
Total assets less current liabilities
54,353 
36,069 
Creditors: amounts falling due after more than one year
(45,786)
(35,399)
Net assets
8,567 
670 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
8,565 
668 
Shareholders' funds
8,567 
670 
For the year ending 31 May 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 January 2025 and were signed on its behalf by
Paul Robert Tibble Director Company Registration No. 10172031
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A.P.R Glazing Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
A.P.R Glazing Limited is a private company, limited by shares, registered in England and Wales, registration number 10172031. The registered office is The Coppice Walworth Road, 52 Picket Twenty Way, Andover, SP11 6TH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
33% on cost
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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A.P.R Glazing Limited Notes to the Accounts for the year ended 31 May 2024
Government grants
Grants receivable Business grants are credited to profit and loss account on an accruals basis where it is probable that they will be received. Government assisted loans Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
8,108 
58,148 
375 
768 
67,399 
Additions
455 
48,980 
- 
- 
49,435 
Disposals
- 
(32,789)
- 
- 
(32,789)
At 31 May 2024
8,563 
74,339 
375 
768 
84,045 
Depreciation
At 1 June 2023
5,357 
33,617 
308 
768 
40,050 
Charge for the year
805 
14,919 
17 
- 
15,741 
On disposals
- 
(18,956)
- 
- 
(18,956)
At 31 May 2024
6,162 
29,580 
325 
768 
36,835 
Net book value
At 31 May 2024
2,401 
44,759 
50 
- 
47,210 
At 31 May 2023
2,751 
24,531 
67 
- 
27,349 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
18,670 
21,414 
Accrued income and prepayments
28,237 
8,000 
Other debtors
1,610 
1,490 
48,517 
30,904 
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A.P.R Glazing Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,106 
5,000 
Obligations under finance leases and hire purchase contracts
8,161 
9,158 
Trade creditors
6,183 
2,124 
Taxes and social security
8,424 
11,244 
Other creditors
19,066 
367 
Accruals
1,191 
1,985 
54,131 
29,878 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
18,894 
10,000 
Obligations under finance leases and hire purchase contracts
26,892 
25,399 
45,786 
35,399 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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