Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12814564 Mr Sylvester Gardiner Mrs Gentilia Gardiner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12814564 2023-12-31 12814564 2024-12-31 12814564 2024-01-01 2024-12-31 12814564 frs-core:CurrentFinancialInstruments 2024-12-31 12814564 frs-core:Non-currentFinancialInstruments 2024-12-31 12814564 frs-core:ShareCapital 2024-12-31 12814564 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12814564 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12814564 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12814564 frs-bus:SmallEntities 2024-01-01 2024-12-31 12814564 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12814564 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12814564 frs-core:UnlistedNon-exchangeTraded 2024-12-31 12814564 frs-core:UnlistedNon-exchangeTraded 2023-12-31 12814564 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 12814564 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 12814564 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 12814564 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 12814564 frs-bus:Director1 2024-01-01 2024-12-31 12814564 frs-bus:Director2 2024-01-01 2024-12-31 12814564 frs-countries:EnglandWales 2024-01-01 2024-12-31 12814564 2022-12-31 12814564 2023-12-31 12814564 2023-01-01 2023-12-31 12814564 frs-core:CurrentFinancialInstruments 2023-12-31 12814564 frs-core:Non-currentFinancialInstruments 2023-12-31 12814564 frs-core:ShareCapital 2023-12-31 12814564 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12814564
AP Holdings & Investments Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
AR Gardiner & Co. Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12814564
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 22 22
22 22
CURRENT ASSETS
Debtors 5 927,752 235,000
Cash at bank and in hand 361,382 515,721
1,289,134 750,721
Creditors: Amounts Falling Due Within One Year 6 (103,616 ) (143,449 )
NET CURRENT ASSETS (LIABILITIES) 1,185,518 607,272
TOTAL ASSETS LESS CURRENT LIABILITIES 1,185,540 607,294
Creditors: Amounts Falling Due After More Than One Year 7 (274,500 ) -
NET ASSETS 911,040 607,294
CAPITAL AND RESERVES
Called up share capital 8 12 12
Profit and Loss Account 911,028 607,282
SHAREHOLDERS' FUNDS 911,040 607,294
Page 1
Page 2
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sylvester Gardiner
Director
10/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
AP Holdings & Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12814564 . The registered office is Marwood House, Stones Cross Road, Crockenhill, Kent, BR8 8LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 January 2024 22
As at 31 December 2024 22
...CONTINUED
Page 3
Page 4
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 22
As at 1 January 2024 22
5. Debtors
2024 2023
£ £
Due within one year
Due after more than one year
Inter Company Loans 927,752 235,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 4,919 1,618
Directors' loan accounts 98,697 141,831
103,616 143,449
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Directors loan account 274,500 -
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 12 12
Page 4