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Company Registration No. 11271567 (England and Wales)
APE Industries Co Ltd Unaudited accounts for the year ended 31 March 2025
APE Industries Co Ltd Unaudited accounts Contents
Page
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APE Industries Co Ltd Company Information for the year ended 31 March 2025
Directors
J P Wilson P Stanier
Company Number
11271567 (England and Wales)
Registered Office
Unit 6, Buzzard Court Mullacott Industrial Estate Ilfracombe Devon EX34 8PX
Accountants
JD Accountants (South West) Ltd Suite 2, Riverside Court Castle Street Barnstaple Devon EX31 1DR
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APE Industries Co Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
284,579 
259,561 
Current assets
Inventories
205,531 
211,649 
Debtors
36,716 
40,155 
Cash at bank and in hand
41,298 
36,220 
283,545 
288,024 
Creditors: amounts falling due within one year
(149,650)
(109,534)
Net current assets
133,895 
178,490 
Total assets less current liabilities
418,474 
438,051 
Creditors: amounts falling due after more than one year
(7,500)
(17,500)
Provisions for liabilities
Deferred tax
(23,955)
(19,234)
Net assets
387,019 
401,317 
Capital and reserves
Called up share capital
400 
400 
Profit and loss account
386,619 
400,917 
Shareholders' funds
387,019 
401,317 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by
J P Wilson Director Company Registration No. 11271567
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APE Industries Co Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
APE Industries Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 11271567. The registered office is Unit 6, Buzzard Court, Mullacott Industrial Estate, Ilfracombe, Devon, EX34 8PX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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APE Industries Co Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
178,493 
80,713 
7,495 
42,263 
11,032 
319,996 
Additions
6,875 
23,716 
- 
11,934 
- 
42,525 
At 31 March 2025
185,368 
104,429 
7,495 
54,197 
11,032 
362,521 
Depreciation
At 1 April 2024
- 
41,656 
2,892 
11,883 
4,004 
60,435 
Charge for the year
- 
9,186 
690 
6,577 
1,054 
17,507 
At 31 March 2025
- 
50,842 
3,582 
18,460 
5,058 
77,942 
Net book value
At 31 March 2025
185,368 
53,587 
3,913 
35,737 
5,974 
284,579 
At 31 March 2024
178,493 
39,057 
4,603 
30,380 
7,028 
259,561 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
33,136 
39,276 
Accrued income and prepayments
3,580 
879 
36,716 
40,155 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Trade creditors
62,065 
30,878 
Taxes and social security
35,075 
38,095 
Loans from directors
37,366 
23,994 
Accruals
5,144 
6,567 
149,650 
109,534 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
7,500 
17,500 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
400 Ordinary shares of £1 each
400 
400 
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).
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