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REGISTERED NUMBER: 05830391 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

A.P.T. TRAINING & CONSULTANCY LIMITED

A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.P.T. TRAINING & CONSULTANCY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: Dr WH Davies
Mrs PM Davies





SECRETARY: Mrs APH Davies





REGISTERED OFFICE: The Dower House
Grange Lane
Thurnby
Leicester
Leicestershire
LE7 9PH





REGISTERED NUMBER: 05830391 (England and Wales)





ACCOUNTANTS: Bewers Turner & Co LLP
Chartered Accountants
Portland House
11-13 Station Road
Kettering
Northamptonshire
NN15 7HH

A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 137,250 183,000
Tangible assets 5 78,889 55,374
Investment property 6 125,000 125,000
341,139 363,374

CURRENT ASSETS
Debtors 7 747,799 2,199,924
Investments 8 5,000 -
Cash at bank 7,491,748 6,493,648
8,244,547 8,693,572
CREDITORS
Amounts falling due within one year 9 2,634,904 3,458,129
NET CURRENT ASSETS 5,609,643 5,235,443
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,950,782

5,598,817

PROVISIONS FOR LIABILITIES 19,722 17,376
NET ASSETS 5,931,060 5,581,441

CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair value reserve 11 10,598 10,598
Retained earnings 5,920,362 5,570,743
SHAREHOLDERS' FUNDS 5,931,060 5,581,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

BALANCE SHEET - continued
30TH APRIL 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 30th January 2025 and were signed on its behalf by:




Dr WH Davies - Director



Mrs PM Davies - Director


A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

A.P.T. Training & Consultancy Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historic cost basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and equipment - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The company is party to only basic financial instruments such as cash, trade debtors and creditors, and bank loans. Instruments such as trade debtors and creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year, such as bank loans, are measured at amortised cost using the effective interest rate.


A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2023
and 30th April 2024 915,000
AMORTISATION
At 1st May 2023 732,000
Amortisation for year 45,750
At 30th April 2024 777,750
NET BOOK VALUE
At 30th April 2024 137,250
At 30th April 2023 183,000

A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1st May 2023 46,770 59,990 57,298 164,058
Additions 51,000 109,324 3,077 163,401
Disposals - (109,324 ) - (109,324 )
At 30th April 2024 97,770 59,990 60,375 218,135
DEPRECIATION
At 1st May 2023 24,806 29,995 53,883 108,684
Charge for year 12,665 14,998 2,899 30,562
At 30th April 2024 37,471 44,993 56,782 139,246
NET BOOK VALUE
At 30th April 2024 60,299 14,997 3,593 78,889
At 30th April 2023 21,964 29,995 3,415 55,374

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st May 2023
and 30th April 2024 125,000
NET BOOK VALUE
At 30th April 2024 125,000
At 30th April 2023 125,000

Fair value at 30th April 2024 is represented by:
£   
Valuation in 2023 14,131
Cost 110,869
125,000

A.P.T. TRAINING & CONSULTANCY LIMITED (REGISTERED NUMBER: 05830391)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 232,265 1,309,437
Amounts owed by group undertakings - 643,785
Other debtors 515,534 246,702
747,799 2,199,924

8. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Other 5,000 -

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 24,804 74,620
Amounts owed to group undertakings 12,491 -
Taxation and social security 325,024 666,183
Other creditors 2,272,585 2,717,326
2,634,904 3,458,129

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

11. RESERVES
Fair
value
reserve
£   
At 1st May 2023
and 30th April 2024 10,598

12. RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were all concluded under normal market conditions.