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REGISTERED NUMBER: 02223437 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

A.P. & A. LIMITED

A.P. & A. LIMITED (REGISTERED NUMBER: 02223437)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


A.P. & A. LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mr A Papadakis
Mr G Papadakis





REGISTERED OFFICE: 1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ





REGISTERED NUMBER: 02223437 (England and Wales)





ACCOUNTANTS: BBK Partnership
Chartered Accountants
& Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ

A.P. & A. LIMITED (REGISTERED NUMBER: 02223437)

Statement of Financial Position
31 MARCH 2024

31.3.24 31.3.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 52,972 75,260

CURRENT ASSETS
Debtors 5 1,096,913 847,786
Prepayments and accrued income 2,153 2,153
Cash at bank and in hand 1,256,095 1,162,890
2,355,161 2,012,829
CREDITORS
Amounts falling due within one year 6 (1,122,779 ) (1,009,227 )
NET CURRENT ASSETS 1,232,382 1,003,602
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,285,354

1,078,862

CREDITORS
Amounts falling due after more than one
year

7

(43,665

)

(59,999

)

PROVISIONS FOR LIABILITIES 9 (237,934 ) (237,934 )
NET ASSETS 1,003,755 780,929

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 1,003,655 780,829
SHAREHOLDERS' FUNDS 1,003,755 780,929

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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. & A. LIMITED (REGISTERED NUMBER: 02223437)

Statement of Financial Position - continued
31 MARCH 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 31 January 2025 and were signed on its behalf by:





Mr A Papadakis - Director


A.P. & A. LIMITED (REGISTERED NUMBER: 02223437)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

A.P. & A. 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.

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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents net invoiced commission received, excluding value added tax.

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 - 20% on cost
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on reducing balance

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 7 (2023 - 7 ) .

A.P. & A. LIMITED (REGISTERED NUMBER: 02223437)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023
and 31 March 2024 59,174 37,012 80,392 52,843 229,421
DEPRECIATION
At 1 April 2023 26,126 36,018 40,532 51,485 154,161
Charge for year 11,834 149 9,966 339 22,288
At 31 March 2024 37,960 36,167 50,498 51,824 176,449
NET BOOK VALUE
At 31 March 2024 21,214 845 29,894 1,019 52,972
At 31 March 2023 33,048 994 39,860 1,358 75,260

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 791,001 540,918
Amounts owed by participating interests 118,023 118,023
Other debtors 187,889 188,845
1,096,913 847,786

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts (see note 8) 9,583 9,583
Hire purchase contracts 6,387 6,387
Trade creditors 726,318 358,247
Taxation and social security 103,593 80,747
Other creditors 276,898 554,263
1,122,779 1,009,227

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans (see note 8) 12,825 22,772
Hire purchase contracts 30,840 37,227
43,665 59,999

A.P. & A. LIMITED (REGISTERED NUMBER: 02223437)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. LOANS

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 9,583 9,583

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,787 9,787

Amounts falling due between two and five years:
Bank loans - 2-5 years 3,038 12,985

9. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Other provisions
Provision for Bad debt 237,934 237,934

10. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Share capital £1 100 100

11. RESERVES
Retained
earnings
£   

At 1 April 2023 780,829
Profit for the year 258,326
Dividends (35,500 )
At 31 March 2024 1,003,655