1 May 2023 false No description of principal activity Taxfiler 2024.6 SC205303business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC2053032023-04-30 SC2053032023-05-012024-04-30 SC205303business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 SC205303business:FilletedAccounts2023-05-012024-04-30 SC2053032024-04-30 SC205303business:Director12023-05-012024-04-30 SC205303business:RegisteredOffice2023-05-012024-04-30 SC2053032023-04-30 SC205303core:WithinOneYear2024-04-30 SC205303core:WithinOneYear2023-04-30 SC205303core:AfterOneYear2024-04-30 SC205303core:AfterOneYear2023-04-30 SC205303core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC205303core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC205303core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC205303core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC205303core:PreviouslyStatedAmount2024-04-30 SC205303core:PreviouslyStatedAmount2023-04-30 SC205303business:SmallEntities2023-05-012024-04-30 SC205303countries:Scotland2023-05-012024-04-30 SC205303core:LandBuildings2023-05-012024-04-30 SC205303core:PlantMachinery2023-05-012024-04-30 SC205303core:MotorVehicles2023-05-012024-04-30 SC205303core:FurnitureFittings2023-05-012024-04-30 SC205303core:LandBuildings2023-04-30 SC205303core:PlantMachinery2023-04-30 SC205303core:MotorVehicles2023-04-30 SC205303core:FurnitureFittings2023-04-30 SC205303core:LandBuildings2024-04-30 SC205303core:PlantMachinery2024-04-30 SC205303core:MotorVehicles2024-04-30 SC205303core:FurnitureFittings2024-04-30 SC2053032022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC205303 (Scotland)
ADVANCED PRESERVATION SPECIALISTS LTD. Unaudited accounts for the year ended 30 April 2024
ADVANCED PRESERVATION SPECIALISTS LTD. Unaudited accounts Contents
Page
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ADVANCED PRESERVATION SPECIALISTS LTD. Company Information for the year ended 30 April 2024
Director
David Boyd
Company Number
SC205303 (Scotland)
Registered Office
1157 GOVAN ROAD GLASGOW G51 4RQ
Accountants
TaxKings (West) Ltd 58 Portland Street Kilmarnock KA11JG
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ADVANCED PRESERVATION SPECIALISTS LTD. Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
43,675 
38,720 
Current assets
Inventories
3,500 
3,330 
Debtors
11,825 
11,202 
Cash at bank and in hand
105,073 
107,283 
120,398 
121,815 
Creditors: amounts falling due within one year
(87,857)
(86,804)
Net current assets
32,541 
35,011 
Total assets less current liabilities
76,216 
73,731 
Creditors: amounts falling due after more than one year
(10,177)
(20,177)
Net assets
66,039 
53,554 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
66,019 
53,534 
Shareholders' funds
66,039 
53,554 
For the year ending 30 April 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 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 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 and authorised for issue on 24 January 2025 and were signed on its behalf by
David Boyd Director Company Registration No. SC205303
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ADVANCED PRESERVATION SPECIALISTS LTD. Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
ADVANCED PRESERVATION SPECIALISTS LTD. is a private company, limited by shares, registered in Scotland, registration number SC205303. The registered office is 1157 GOVAN ROAD, GLASGOW, G51 4RQ.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
4% on cost
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
38,000 
17,930 
59,480 
2,208 
117,618 
Additions
- 
1,630 
15,000 
- 
16,630 
At 30 April 2024
38,000 
19,560 
74,480 
2,208 
134,248 
Depreciation
At 1 May 2023
24,320 
17,640 
34,820 
2,118 
78,898 
Charge for the year
1,520 
615 
9,450 
90 
11,675 
At 30 April 2024
25,840 
18,255 
44,270 
2,208 
90,573 
Net book value
At 30 April 2024
12,160 
1,305 
30,210 
- 
43,675 
At 30 April 2023
13,680 
290 
24,660 
90 
38,720 
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ADVANCED PRESERVATION SPECIALISTS LTD. Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,825 
11,202 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,656 
10,656 
VAT
25,482 
27,442 
Trade creditors
23,054 
19,107 
Taxes and social security
16,371 
15,948 
Other creditors
629 
577 
Loans from directors
7,549 
11,032 
Accruals
4,116 
2,042 
87,857 
86,804 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,177 
20,177 
8
Average number of employees
During the year the average number of employees was 5 (2023: 4).
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