Company registration number 13806503 (England and Wales)
APA Building Solutions Limited
FINANCIAL STATEMENTS
for the year ended 31 July 2024
PAGES FOR FILING WITH REGISTRAR
APA Building Solutions Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
APA Building Solutions Limited
Statement Of Financial Position
as at 31 July 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
205,566
1,010,098
Cash at bank and in hand
150
434,147
205,716
1,444,245
Creditors: amounts falling due within one year
5
(64,736)
(878,348)
Net current assets
140,980
565,897
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
139,980
564,897
Total equity
140,980
565,897

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 Appleyard
Director
Company registration number 13806503 (England and Wales)
APA Building Solutions 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.

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.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

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.

2
Employees

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

2024
2023
Number
Number
Total
3
7
3
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
26,250
73,099
Adjustments in respect of prior periods
-
0
535
Total current tax
26,250
73,634
APA Building Solutions Limited
Notes to the Financial Statements (continued)
for the year ended 31 July 2024
- 3 -
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
-
0
1,002,488
Other debtors
205,566
6,596
Prepayments and accrued income
-
0
1,014
205,566
1,010,098
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
1,575
-
0
Trade creditors
18,787
10,872
Amounts owed to group undertakings
-
0
738,288
Corporation tax
26,250
73,099
Other taxation and social security
7,229
6,029
Other creditors
-
0
30,000
Accruals and deferred income
10,895
20,060
64,736
878,348
6
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 is unqualified and includes the following:

Opinion

In our opinion the financial statements:

Senior Statutory Auditor:
James Bell
Statutory Auditor:
B M Howarth Ltd
Date of audit report:
28 February 2025
7
Parent company

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.

APA Building Solutions Limited
Notes to the Financial Statements (continued)
for the year ended 31 July 2024
- 4 -
8
Company information

APA Building Solutions 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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