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REGISTERED NUMBER: 05412013 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

APH FINANCIAL MANAGEMENT SERVICES LTD

APH FINANCIAL MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 05412013)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APH FINANCIAL MANAGEMENT SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: S J Biggs
Mrs K E Biggs





SECRETARY: Mrs K E Biggs





REGISTERED OFFICE: 59a Day's Lane
Biddenham
Bedford
MK40 4AE





REGISTERED NUMBER: 05412013 (England and Wales)





ACCOUNTANTS: 80K Limited
59a Day's Lane
Biddenham
Bedford
Bedfordshire
MK40 4AE

APH FINANCIAL MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 05412013)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,055 18,097
14,055 18,097

CURRENT ASSETS
Debtors 6 56,271 61,617
Cash at bank 6,572 41,740
62,843 103,357
CREDITORS
Amounts falling due within one year 7 (30,846 ) (43,415 )
NET CURRENT ASSETS 31,997 59,942
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,052

78,039

CREDITORS
Amounts falling due after more than one
year

8

(10,759

)

(20,759

)
NET ASSETS 35,293 57,280

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 35,291 57,278
SHAREHOLDERS' FUNDS 35,293 57,280

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

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

APH FINANCIAL MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 05412013)

BALANCE SHEET - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2025 and were signed on its behalf by:





S J Biggs - Director


APH FINANCIAL MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 05412013)

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

1. STATUTORY INFORMATION

APH Financial Management Services Ltd 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

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.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 11 ) .

APH FINANCIAL MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 05412013)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 200,000
AMORTISATION
At 1 May 2023
and 30 April 2024 200,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 91,768
Additions 496
At 30 April 2024 92,264
DEPRECIATION
At 1 May 2023 73,671
Charge for year 4,538
At 30 April 2024 78,209
NET BOOK VALUE
At 30 April 2024 14,055
At 30 April 2023 18,097

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 56,271 61,617

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,908 10,908
Taxation and social security 18,772 31,084
Other creditors 1,166 1,423
30,846 43,415

APH FINANCIAL MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 05412013)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 10,759 20,759

9. ULTIMATE CONTROLLING PARTY

The controlling party is S J Biggs.