Registered number
10945240
APH Construction Limited
Unaudited Filleted Accounts
30 September 2024
APH Construction Limited
Registered number: 10945240
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 19,068 25,424
Current assets
Debtors 4 100,735 41,683
Cash at bank and in hand 131,166 120,678
231,901 162,361
Creditors: amounts falling due within one year 5 (170,394) (78,293)
Net current assets 61,507 84,068
Total assets less current liabilities 80,575 109,492
Creditors: amounts falling due after more than one year 6 (40,707) (55,521)
Net assets 39,868 53,971
Capital and reserves
Called up share capital 10 10
Profit and loss account 39,858 53,961
Shareholders' funds 39,868 53,971
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Andrew Humphreys
Director
Approved by the board on 15 May 2025
APH Construction Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Motor vehicles 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 4
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2023 4,094 55,275 59,369
At 30 September 2024 4,094 55,275 59,369
Depreciation
At 1 October 2023 1,890 32,055 33,945
Charge for the year 551 5,805 6,356
At 30 September 2024 2,441 37,860 40,301
Net book value
At 30 September 2024 1,653 17,415 19,068
At 30 September 2023 2,204 23,220 25,424
4 Debtors 2024 2023
£ £
Trade debtors 89,458 30,406
Other debtors 11,277 11,277
100,735 41,683
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 50,985 27,345
Taxation and social security costs 80,651 49,881
Other creditors 38,758 1,067
170,394 78,293
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 31,263 37,750
Obligations under finance lease and hire purchase contracts 9,444 17,771
40,707 55,521
7 Other information
APH Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
50 Oxford Road
Cumnor
Oxford
OX2 9PQ
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