Registered number
11191372
AJPR Holdings Limited
Filleted Accounts
26 February 2024
AJPR Holdings Limited
Registered number: 11191372
Balance Sheet
as at 26 February 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 - 21,772
Current assets
Debtors 4 5,043 36,544
Cash at bank and in hand 135 44
5,178 36,588
Creditors: amounts falling due within one year 5 (222,010) (201,928)
Net current liabilities (216,832) (165,340)
Total assets less current liabilities (216,832) (143,568)
Creditors: amounts falling due after more than one year 6 (37,009) (38,774)
Net liabilities (253,841) (182,342)
Capital and reserves
Called up share capital 100 100
Profit and loss account (253,941) (182,442)
Shareholders' funds (253,841) (182,342)
The director is 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 director acknowledges her 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.
Andrea Perry
Director
Approved by the board on 22 May 2025
AJPR Holdings Limited
Notes to the Accounts
for the period from 28 February 2023 to 26 February 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
Fixtures, fittings, tools and equipment 25% Reducing balance
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.
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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
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 1 1
3 Tangible fixed assets
Fixtures and fittings Plant and machinery etc Total
£ £ £
Cost
At 28 February 2023 39,017 7,706 46,723
Disposals (39,017) (7,706) (46,723)
At 26 February 2024 - - -
Depreciation
At 28 February 2023 21,473 3,478 24,951
Charge for the period 2,193 529 2,722
On disposals (23,666) (4,007) (27,673)
At 26 February 2024 - - -
Net book value
At 26 February 2024 - - -
At 27 February 2023 17,544 4,228 21,772
4 Debtors 2024 2023
£ £
Trade debtors - 35,974
Other taxes and social securities 5,043 570
5,043 36,544
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 31 -
Trade creditors 146,529 143,106
Amounts owed to group undertakings and undertakings in which the company has a participating interest 75,450 58,822
222,010 201,928
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 37,009 38,774
7 Other information
AJPR Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
4 Darwin House
Dudley Innovation Centre
The Pensnett Estate
Kingswinford
DY6 7YB
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