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APLUS HEATING SERVICES LTD

Registered Number
08194455
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

APLUS HEATING SERVICES LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

HAMID MODARESSI FARD
MATHEW SAUNDERS

Registered Address

Hamilton House
4a The Avenue
London
E4 9LD

Registered Number

08194455 (England and Wales)
APLUS HEATING SERVICES LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,01410,180
7,01410,180
Current assets
Stocks41,1391,414
Debtors58,23025,298
Cash at bank and on hand29,51664,745
38,88591,457
Creditors amounts falling due within one year6(55,118)(87,822)
Net current assets (liabilities)(16,233)3,635
Total assets less current liabilities(9,219)13,815
Creditors amounts falling due after one year7(18,658)(29,306)
Net assets(27,877)(15,491)
Capital and reserves
Called up share capital100100
Profit and loss account(27,977)(15,591)
Shareholders' funds(27,877)(15,491)
The financial statements were approved and authorised for issue by the Board of Directors on 4 April 2025, and are signed on its behalf by:
HAMID MODARESSI FARD
Director
MATHEW SAUNDERS
Director

Registered Company No. 08194455
APLUS HEATING SERVICES LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other 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.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2356,870
At 31 August 2456,870
Depreciation and impairment
At 01 September 2346,690
Charge for year3,166
At 31 August 2449,856
Net book value
At 31 August 247,014
At 31 August 2310,180
4.Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2024

2023

££
Finished goods1,1391,414
Total1,1391,414
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,63022,362
Other debtors4581,031
Prepayments and accrued income4,1421,905
Total8,23025,298
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.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,9662,422
Taxation and social security26,71832,494
Other creditors7,93348,982
Accrued liabilities and deferred income6,5013,924
Total55,11887,822
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts18,65829,306
Total18,65829,306
These are Bounce Back Loan and Obligations under finance lease and hire purchase contracts.
8.Controlling party
The controlling interest is held by the directors.