2023-09-012024-08-312024-08-31false12797838APC CAPITAL 1 LIMITED2025-05-1668100falseiso4217:GBPxbrli:pure127978382023-09-01127978382024-08-31127978382023-09-012024-08-31127978382022-09-01127978382023-08-31127978382022-09-012023-08-3112797838bus:SmallEntities2023-09-012024-08-3112797838bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3112797838bus:FullAccounts2023-09-012024-08-3112797838bus:PrivateLimitedCompanyLtd2023-09-012024-08-3112797838core:WithinOneYear2024-08-3112797838core:AfterOneYear2024-08-3112797838core:WithinOneYear2023-08-3112797838core:AfterOneYear2023-08-3112797838core:ShareCapital2024-08-3112797838core:SharePremium2024-08-3112797838core:RevaluationReserve2024-08-3112797838core:OtherReservesSubtotal2024-08-3112797838core:RetainedEarningsAccumulatedLosses2024-08-3112797838core:ShareCapital2023-08-3112797838core:SharePremium2023-08-3112797838core:RevaluationReserve2023-08-3112797838core:OtherReservesSubtotal2023-08-3112797838core:RetainedEarningsAccumulatedLosses2023-08-3112797838core:LandBuildings2024-08-3112797838core:PlantMachinery2024-08-3112797838core:Vehicles2024-08-3112797838core:FurnitureFittings2024-08-3112797838core:OfficeEquipment2024-08-3112797838core:NetGoodwill2024-08-3112797838core:IntangibleAssetsOtherThanGoodwill2024-08-3112797838core:ListedExchangeTraded2024-08-3112797838core:UnlistedNon-exchangeTraded2024-08-3112797838core:LandBuildings2023-08-3112797838core:PlantMachinery2023-08-3112797838core:Vehicles2023-08-3112797838core:FurnitureFittings2023-08-3112797838core:OfficeEquipment2023-08-3112797838core:NetGoodwill2023-08-3112797838core:IntangibleAssetsOtherThanGoodwill2023-08-3112797838core:ListedExchangeTraded2023-08-3112797838core:UnlistedNon-exchangeTraded2023-08-3112797838core:LandBuildings2023-09-012024-08-3112797838core:PlantMachinery2023-09-012024-08-3112797838core:Vehicles2023-09-012024-08-3112797838core:FurnitureFittings2023-09-012024-08-3112797838core:OfficeEquipment2023-09-012024-08-3112797838core:NetGoodwill2023-09-012024-08-3112797838core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3112797838core:ListedExchangeTraded2023-09-012024-08-3112797838core:UnlistedNon-exchangeTraded2023-09-012024-08-3112797838core:MoreThanFiveYears2023-09-012024-08-3112797838core:Non-currentFinancialInstruments2024-08-3112797838core:Non-currentFinancialInstruments2023-08-3112797838dpl:CostSales2023-09-012024-08-3112797838dpl:DistributionCosts2023-09-012024-08-3112797838core:LandBuildings2023-09-012024-08-3112797838core:PlantMachinery2023-09-012024-08-3112797838core:Vehicles2023-09-012024-08-3112797838core:FurnitureFittings2023-09-012024-08-3112797838core:OfficeEquipment2023-09-012024-08-3112797838dpl:AdministrativeExpenses2023-09-012024-08-3112797838core:NetGoodwill2023-09-012024-08-3112797838core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3112797838dpl:GroupUndertakings2023-09-012024-08-3112797838dpl:ParticipatingInterests2023-09-012024-08-3112797838dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3112797838core:ListedExchangeTraded2023-09-012024-08-3112797838dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3112797838core:UnlistedNon-exchangeTraded2023-09-012024-08-3112797838dpl:CostSales2022-09-012023-08-3112797838dpl:DistributionCosts2022-09-012023-08-3112797838core:LandBuildings2022-09-012023-08-3112797838core:PlantMachinery2022-09-012023-08-3112797838core:Vehicles2022-09-012023-08-3112797838core:FurnitureFittings2022-09-012023-08-3112797838core:OfficeEquipment2022-09-012023-08-3112797838dpl:AdministrativeExpenses2022-09-012023-08-3112797838core:NetGoodwill2022-09-012023-08-3112797838core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3112797838dpl:GroupUndertakings2022-09-012023-08-3112797838dpl:ParticipatingInterests2022-09-012023-08-3112797838dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3112797838core:ListedExchangeTraded2022-09-012023-08-3112797838dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3112797838core:UnlistedNon-exchangeTraded2022-09-012023-08-3112797838core:NetGoodwill2024-08-3112797838core:IntangibleAssetsOtherThanGoodwill2024-08-3112797838core:LandBuildings2024-08-3112797838core:PlantMachinery2024-08-3112797838core:Vehicles2024-08-3112797838core:FurnitureFittings2024-08-3112797838core:OfficeEquipment2024-08-3112797838core:AfterOneYear2024-08-3112797838core:WithinOneYear2024-08-3112797838core:ListedExchangeTraded2024-08-3112797838core:UnlistedNon-exchangeTraded2024-08-3112797838core:ShareCapital2024-08-3112797838core:SharePremium2024-08-3112797838core:RevaluationReserve2024-08-3112797838core:OtherReservesSubtotal2024-08-3112797838core:RetainedEarningsAccumulatedLosses2024-08-3112797838core:NetGoodwill2023-08-3112797838core:IntangibleAssetsOtherThanGoodwill2023-08-3112797838core:LandBuildings2023-08-3112797838core:PlantMachinery2023-08-3112797838core:Vehicles2023-08-3112797838core:FurnitureFittings2023-08-3112797838core:OfficeEquipment2023-08-3112797838core:AfterOneYear2023-08-3112797838core:WithinOneYear2023-08-3112797838core:ListedExchangeTraded2023-08-3112797838core:UnlistedNon-exchangeTraded2023-08-3112797838core:ShareCapital2023-08-3112797838core:SharePremium2023-08-3112797838core:RevaluationReserve2023-08-3112797838core:OtherReservesSubtotal2023-08-3112797838core:RetainedEarningsAccumulatedLosses2023-08-3112797838core:NetGoodwill2022-09-0112797838core:IntangibleAssetsOtherThanGoodwill2022-09-0112797838core:LandBuildings2022-09-0112797838core:PlantMachinery2022-09-0112797838core:Vehicles2022-09-0112797838core:FurnitureFittings2022-09-0112797838core:OfficeEquipment2022-09-0112797838core:AfterOneYear2022-09-0112797838core:WithinOneYear2022-09-0112797838core:ListedExchangeTraded2022-09-0112797838core:UnlistedNon-exchangeTraded2022-09-0112797838core:ShareCapital2022-09-0112797838core:SharePremium2022-09-0112797838core:RevaluationReserve2022-09-0112797838core:OtherReservesSubtotal2022-09-0112797838core:RetainedEarningsAccumulatedLosses2022-09-0112797838core:AfterOneYear2023-09-012024-08-3112797838core:WithinOneYear2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3112797838core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3112797838core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3112797838core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3112797838core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3112797838core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3112797838bus:Director12023-09-012024-08-31

APC CAPITAL 1 LIMITED

Registered Number
12797838
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

APC CAPITAL 1 LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

SHAFIQ, Sheran

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

12797838 (England and Wales)
APC CAPITAL 1 LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks1,161,2051,640,486
Debtors3561,204594,536
Cash at bank and on hand900252
1,723,3092,235,274
Creditors amounts falling due within one year4(1,179,434)(1,588,654)
Net current assets (liabilities)543,875646,620
Total assets less current liabilities543,875646,620
Creditors amounts falling due after one year5(700,000)(700,000)
Net assets(156,125)(53,380)
Capital and reserves
Called up share capital100100
Profit and loss account(156,225)(53,480)
Shareholders' funds(156,125)(53,380)
The financial statements were approved and authorised for issue by the Director on 16 May 2025, and are signed on its behalf by:
SHAFIQ, Sheran
Director
Registered Company No. 12797838
APC CAPITAL 1 LIMITED
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.
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 policy
Turnover is recognized from the sale of properties and is measured as gross proceeds during the point of sale.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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).
2.Average number of employees

20242023
Average number of employees during the year00
3.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings359,974-
Other debtors195,000513,546
Prepayments and accrued income6,23080,990
Total561,204594,536
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties150,400957,820
Other creditors1,026,154629,514
Accrued liabilities and deferred income2,8801,320
Total1,179,4341,588,654
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts700,000700,000
Total700,000700,000
6.Related party transactions
Amounts owed by group undertakings includes the following: APC Capital 9 Ltd £330,563 (2023: Nil), Rye Homes Ltd £29,411 (2023: Nil). Amounts owed to related parties of £150,400 (2023: £1,000) relates to APC Capital 1 Ltd. Included in other creditors is £394,043 (2023: £513,546 Dr) relates to Akes Investments Ltd and £302,206 (2023: £552,667) relates to the director's current account.