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Apartment (Chesterfield) Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Blue Cloud Accounting Solutions Limited
128 Saltergate
Chesterfield
Derbyshire
S40 1NG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09412840
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,475 82,144
101,475 82,144
CURRENT ASSETS
Stocks 5 7,100 7,100
Debtors 6 6,828 5,001
Cash at bank and in hand 42,551 76,284
56,479 88,385
Creditors: Amounts Falling Due Within One Year 7 (121,033 ) (100,009 )
NET CURRENT ASSETS (LIABILITIES) (64,554 ) (11,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,921 70,520
Creditors: Amounts Falling Due After More Than One Year 8 (25,275 ) (30,635 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,429 ) (2,893 )
NET ASSETS 6,217 36,992
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account 6,213 36,988
SHAREHOLDERS' FUNDS 6,217 36,992
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Santiago Garcia-Perez
Director
30 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Apartment (Chesterfield) Limited Registered number 09412840 is a limited by shares company incorporated in England & Wales. The Registered Office is 8 Church Way, Chesterfield, S40 1XJ.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight Line Basis
Plant & Machinery 20% Reducing Balance Basis
Fixtures & Fittings 20% Reducing Balance Basis
Office & Computer Equipment 25% Straight Line Basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 13)
18 13
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Office & Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2024 91,532 23,395 11,939 2,974 129,840
Additions 16,823 20,713 375 - 37,911
As at 31 January 2025 108,355 44,108 12,314 2,974 167,751
Depreciation
As at 1 February 2024 24,616 14,254 6,814 2,012 47,696
Provided during the period 10,837 5,992 1,113 638 18,580
As at 31 January 2025 35,453 20,246 7,927 2,650 66,276
Net Book Value
As at 31 January 2025 72,902 23,862 4,387 324 101,475
As at 1 February 2024 66,916 9,141 5,125 962 82,144
5. Stocks
2025 2024
£ £
Materials 7,100 7,100
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 55 -
Prepayments and accrued income 6,773 5,001
6,828 5,001
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 45,499 25,095
Bank loans and overdrafts 5,556 5,556
Corporation tax 458 6,578
Other taxes and social security 9,246 7,919
VAT 20,161 21,878
Other creditors 26,211 18,034
Accruals and deferred income 4,537 728
Director's loan account 9,365 14,221
121,033 100,009
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 25,275 30,635
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
10. Other Commitments
At the end of the period the company had annual commitments under non-cancellable operating leases as follows:
2025 2024
£ £
Not later than one year 17,700 -
Later than one year and not later than five years - 17,700
Later than five years 34,350 34,350
52,050 52,050
11. Pension Commitments
The company operates a defined contribution pension scheme for it's employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £559.57  (PY £427.47) were due to the fund. They are included in Other Creditors.
12. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mr Santiago Garcia-Perez 500 3,000
Page 5