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A.P.A. DESIGN CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






A.P.A. DESIGN CONSULTANTS LIMITED (REGISTERED NUMBER: 02947690)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A.P.A. DESIGN CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: G R McNaboe





REGISTERED OFFICE: 79 Uttoxeter New Road
Derby
DE22 3NL





REGISTERED NUMBER: 02947690 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Oakhurst House
57 Ashbourne Road
Derby
Derbyshire
DE22 3FS

A.P.A. DESIGN CONSULTANTS LIMITED (REGISTERED NUMBER: 02947690)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,927 4,474

CURRENT ASSETS
Debtors 5 91,516 106,101
Cash at bank and in hand 26,079 1,845
117,595 107,946
CREDITORS
Amounts falling due within one year 6 27,971 44,524
NET CURRENT ASSETS 89,624 63,422
TOTAL ASSETS LESS CURRENT LIABILITIES 91,551 67,896

CAPITAL AND RESERVES
Called up share capital 7 254 254
Capital redemption reserve 254 254
Retained earnings 91,043 67,388
SHAREHOLDERS' FUNDS 91,551 67,896

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 April 2025 and were signed by:




G R McNaboe - Director


A.P.A. DESIGN CONSULTANTS LIMITED (REGISTERED NUMBER: 02947690)

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


1. STATUTORY INFORMATION

A.P.A. Design Consultants 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office & computer equipment - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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

A.P.A. DESIGN CONSULTANTS LIMITED (REGISTERED NUMBER: 02947690)

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


2. ACCOUNTING POLICIES - continued

Work in progress
Work-in-progress is valued at cost plus attributable profits less any losses. Cost comprises direct contract costs together with an addition for company general overheads. In the case of long-term contracts which provide for payments on account an appropriate proportion of profit is included on a prudent basis, whilst full provision is made for any estimated future losses.
In the balance sheet, amounts recoverable under long-tern contracts are included within debtors, after deducting cash received on account. Where cash received on individual contracts is greater than the value attributed, the difference is included within creditors.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Office & Fixtures
computer and
equipment fittings Totals
£    £    £   
COST
At 1 October 2023 23,999 1,948 25,947
Disposals (14,254 ) (1,948 ) (16,202 )
At 30 September 2024 9,745 - 9,745
DEPRECIATION
At 1 October 2023 20,821 652 21,473
Charge for year 641 - 641
Eliminated on disposal (13,644 ) (652 ) (14,296 )
At 30 September 2024 7,818 - 7,818
NET BOOK VALUE
At 30 September 2024 1,927 - 1,927
At 30 September 2023 3,178 1,296 4,474

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 26,640 27,840
Amounts recoverable on contracts 4,050 12,970
Other debtors 60,826 65,291
91,516 106,101

A.P.A. DESIGN CONSULTANTS LIMITED (REGISTERED NUMBER: 02947690)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,105 22,851
Taxation and social security 3,496 1,973
Other creditors 21,370 19,700
27,971 44,524

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
254 Ordinary £1 254 254