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Company Registration No. 9220326 (England and Wales)
APS Electrical (London) Ltd Unaudited accounts for the year ended 30 September 2024
APS Electrical (London) Ltd Unaudited accounts Contents
Page
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APS Electrical (London) Ltd Company Information for the year ended 30 September 2024
Directors
Mr A Spellacey Mrs A Spellacey Mr G Spellacey
Company Number
9220326 (England and Wales)
Registered Office
123 Cross Lane East Gravesend Kent DA12 5HA
Accountants
Clayton Stirling 123 Cross Lane East Gravesend Kent DA12 5HA
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APS Electrical (London) Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
26,886 
35,935 
Current assets
Inventories
1,000 
1,000 
Debtors
18,750 
25,172 
Cash at bank and in hand
341,227 
338,260 
360,977 
364,432 
Creditors: amounts falling due within one year
(154,629)
(114,935)
Net current assets
206,348 
249,497 
Total assets less current liabilities
233,234 
285,432 
Creditors: amounts falling due after more than one year
(14,071)
(16,295)
Net assets
219,163 
269,137 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
219,063 
269,037 
Shareholders' funds
219,163 
269,137 
For the year ending 30 September 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 22 January 2025 and were signed on its behalf by
Mr A Spellacey Director Company Registration No. 9220326
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APS Electrical (London) Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
APS Electrical (London) Ltd is a private company, limited by shares, registered in England and Wales, registration number 9220326. The registered office is 123 Cross Lane East, Gravesend, Kent, DA12 5HA.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
25% reducing balance basis
Computer equipment
Straight line over 5 years
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.
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.
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APS Electrical (London) Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
70,137 
479 
70,616 
At 30 September 2024
70,137 
479 
70,616 
Depreciation
At 1 October 2023
34,329 
352 
34,681 
Charge for the year
8,953 
96 
9,049 
At 30 September 2024
43,282 
448 
43,730 
Net book value
At 30 September 2024
26,855 
31 
26,886 
At 30 September 2023
35,808 
127 
35,935 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,894 
- 
Other debtors
16,856 
25,172 
18,750 
25,172 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,503 
2,350 
Taxes and social security
6,466 
13,444 
Loans from directors
143,523 
96,739 
Accruals
2,137 
2,402 
154,629 
114,935 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,071 
16,295 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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