Company registration number 14261155 (England and Wales)
APA Height Access Limited
FINANCIAL STATEMENTS
for the year ended 31 July 2024
PAGES FOR FILING WITH REGISTRAR
APA Height Access Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
APA Height Access Limited
Statement of financial position
as at 31 July 2024
31 July 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
5,128
2,624
Current assets
Stocks
128,299
-
Debtors
412,256
1,242,859
Cash at bank and in hand
33,896
299,360
574,451
1,542,219
Creditors: amounts falling due within one year
(382,583)
(1,298,454)
Net current assets
191,868
243,765
Net assets
196,996
246,389
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
195,996
245,389
Total equity
196,996
246,389

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 February 2025 and are signed on its behalf by:
A P Appleyard
Director
Company registration number 14261155 (England and Wales)
APA Height Access Limited
Notes to the financial statements
for the year ended 31 July 2024
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration receivable for goods and services provided in the normal course of business, and is shown net of VAT.

 

Turnover is recognised on the provision of service obligation where a right to consideration is due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% straight line
Fixtures and fittings
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

APA Height Access Limited
Notes to the financial statements (continued)
for the year ended 31 July 2024
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
19
16
3
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
32,595
69,450
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 August 2023
1,791
901
2,692
Additions
1,950
1,595
3,545
At 31 July 2024
3,741
2,496
6,237
Depreciation and impairment
At 1 August 2023
30
38
68
Depreciation charged in the year
716
325
1,041
At 31 July 2024
746
363
1,109
Carrying amount
At 31 July 2024
2,995
2,133
5,128
At 31 July 2023
1,761
863
2,624
5
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
James Bell
Statutory Auditor:
B M Howarth Ltd
Date of audit report:
28 February 2025
6
Parent company
APA Height Access Limited
Notes to the financial statements (continued)
for the year ended 31 July 2024
6
Parent company
(continued)
- 4 -

The ultimate parent undertaking is considered to be APA Group Services Limited, a company incorporated in England and Wales whose registered office is situated at APA House, 171 Huddersfield Road, Low Moor, Bradford, BD12 0TQ.

7
Company information

APA Height Access Limited is a private company limited by shares incorporated in England and Wales. The registered office is APA House, 171 Huddersfield Road, Low Moor, Bradford, West Yorkshire, BD12 0TQ.

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