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REGISTERED NUMBER: 01850989 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

A.P.H. Computers Limited

A.P.H. Computers Limited (Registered number: 01850989)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A.P.H. Computers Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: A P Heywood
C A Heywood
G N Huntriss





SECRETARY: R Heywood





REGISTERED OFFICE: 19 Dean Road
Handforth
Cheshire
SK9 3AH





REGISTERED NUMBER: 01850989 (England and Wales)





ACCOUNTANTS: Robbins
176 Monton Road
Monton
Greater Manchester
M30 9GA

A.P.H. Computers Limited (Registered number: 01850989)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15 22,539
Tangible assets 5 139,375 159,556
Investments 6 1 1
139,391 182,096

CURRENT ASSETS
Stocks 7 - 1,762
Debtors 8 385,509 316,101
Prepayments and accrued income 150,522 140,003
Cash at bank 1,683,360 1,453,617
2,219,391 1,911,483
CREDITORS
Amounts falling due within one year 9 816,103 756,600
NET CURRENT ASSETS 1,403,288 1,154,883
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,542,679

1,336,979

PROVISIONS FOR LIABILITIES 10 24,879 7,606
NET ASSETS 1,517,800 1,329,373

CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings 12 1,516,800 1,328,373
SHAREHOLDERS' FUNDS 1,517,800 1,329,373

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 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.H. Computers Limited (Registered number: 01850989)

Balance Sheet - continued
30 September 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 3 April 2025 and were signed on its behalf by:





A P Heywood - Director


A.P.H. Computers Limited (Registered number: 01850989)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

A.P.H. Computers 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

Preparation of consolidated financial statements
The financial statements contain information about A.P.H. Computers Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of eight years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on cost
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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


A.P.H. Computers Limited (Registered number: 01850989)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued
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.

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.

Profit recognisation on contracts
Profit on long term contracts is assessed on a contract by contract basis and is reflected in the profit and loss account by recording turnover and related costs as contact activity progresses. Where the attributable profit on long term contacts can be determined with reasonable certainty before conclusion, is it recognised in the profit and loss account.
Where attributable profit cannot be determined with reasonable certainty before conclusion, no profit is recognised and the costs included in work in progress.

Debtors
Debtors include the contractual value of work in progress.

Provisions
Provisions are made where it is probably that a present obligation exists as a result of an event prior to the balance sheet date. The provision must be reliably estimated and represent the value expected to be paid in settlement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 202,476
AMORTISATION
At 1 October 2023 179,937
Amortisation for year 22,524
At 30 September 2024 202,461
NET BOOK VALUE
At 30 September 2024 15
At 30 September 2023 22,539

A.P.H. Computers Limited (Registered number: 01850989)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 October 2023 392,614 57,699 450,313
Additions 69,816 - 69,816
Disposals - (21,429 ) (21,429 )
At 30 September 2024 462,430 36,270 498,700
DEPRECIATION
At 1 October 2023 233,064 57,693 290,757
Charge for year 89,994 - 89,994
Eliminated on disposal - (21,426 ) (21,426 )
At 30 September 2024 323,058 36,267 359,325
NET BOOK VALUE
At 30 September 2024 139,372 3 139,375
At 30 September 2023 159,550 6 159,556

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 1
NET BOOK VALUE
At 30 September 2024 1
At 30 September 2023 1

7. STOCKS
30.9.24 30.9.23
£    £   
Stocks - 1,762

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 385,403 315,727
Amounts owed by group undertakings 106 106
Other debtors - 268
385,509 316,101

A.P.H. Computers Limited (Registered number: 01850989)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 150,268 130,555
Tax 113,049 65,591
Social security and other taxes 95,890 99,746
Other creditors 3,955 3,698
Directors' current accounts 53,890 99,864
Accruals and deferred income 399,051 357,146
816,103 756,600

10. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax
Accelerated capital allowances 24,879 7,606

Deferred
tax
£   
Balance at 1 October 2023 7,606
Provided during year 17,273
Balance at 30 September 2024 24,879

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

12. RESERVES
Retained
earnings
£   

At 1 October 2023 1,328,373
Profit for the year 283,427
Dividends (95,000 )
At 30 September 2024 1,516,800

13. RELATED PARTY DISCLOSURES

A P Heywood, a director and joint controlling shareholder in the company made a loan to the company during the year on an interest free basis with repayment on demand. As at 30 September 2024 the loan was £53,890 (2023: £99,864).

14. ULTIMATE CONTROLLING PARTY

The controlling parties are Mr and Mrs Heywood.