Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30122024-05-01truefalseNo description of principal activity23falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08475024 2024-05-01 2025-04-30 08475024 2023-05-01 2024-04-30 08475024 2025-04-30 08475024 2024-04-30 08475024 c:Director2 2024-05-01 2025-04-30 08475024 d:PlantMachinery 2024-05-01 2025-04-30 08475024 d:PlantMachinery 2025-04-30 08475024 d:PlantMachinery 2024-04-30 08475024 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08475024 d:MotorVehicles 2024-05-01 2025-04-30 08475024 d:MotorVehicles 2025-04-30 08475024 d:MotorVehicles 2024-04-30 08475024 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08475024 d:OfficeEquipment 2024-05-01 2025-04-30 08475024 d:OfficeEquipment 2025-04-30 08475024 d:OfficeEquipment 2024-04-30 08475024 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08475024 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 08475024 d:CurrentFinancialInstruments 2025-04-30 08475024 d:CurrentFinancialInstruments 2024-04-30 08475024 d:Non-currentFinancialInstruments 2025-04-30 08475024 d:Non-currentFinancialInstruments 2024-04-30 08475024 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 08475024 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08475024 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 08475024 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 08475024 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 08475024 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 08475024 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-04-30 08475024 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-04-30 08475024 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-04-30 08475024 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-04-30 08475024 d:ShareCapital 2025-04-30 08475024 d:ShareCapital 2024-04-30 08475024 d:RetainedEarningsAccumulatedLosses 2025-04-30 08475024 d:RetainedEarningsAccumulatedLosses 2024-04-30 08475024 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 08475024 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 08475024 c:OrdinaryShareClass1 2024-05-01 2025-04-30 08475024 c:OrdinaryShareClass1 2025-04-30 08475024 c:OrdinaryShareClass1 2024-04-30 08475024 c:OrdinaryShareClass2 2024-05-01 2025-04-30 08475024 c:OrdinaryShareClass2 2025-04-30 08475024 c:OrdinaryShareClass2 2024-04-30 08475024 c:OrdinaryShareClass3 2024-05-01 2025-04-30 08475024 c:OrdinaryShareClass3 2025-04-30 08475024 c:OrdinaryShareClass3 2024-04-30 08475024 c:FRS102 2024-05-01 2025-04-30 08475024 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08475024 c:FullAccounts 2024-05-01 2025-04-30 08475024 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08475024 d:HirePurchaseContracts d:WithinOneYear 2025-04-30 08475024 d:HirePurchaseContracts d:WithinOneYear 2024-04-30 08475024 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-04-30 08475024 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-04-30 08475024 2 2024-05-01 2025-04-30 08475024 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08475024










APA CONTRACT SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2025

 
APA CONTRACT SERVICES LIMITED
REGISTERED NUMBER: 08475024

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
213,928
222,165

  
213,928
222,165

Current assets
  

Stocks
  
43,387
21,145

Debtors: amounts falling due within one year
 5 
423,794
295,937

Cash at bank and in hand
  
34
2,072

  
467,215
319,154

Creditors: amounts falling due within one year
 6 
(490,182)
(393,805)

Net current liabilities
  
 
 
(22,967)
 
 
(74,651)

Total assets less current liabilities
  
190,961
147,514

Creditors: amounts falling due after more than one year
 7 
(73,206)
(70,803)

Provisions for liabilities
  

Deferred tax
 10 
(48,778)
(17,273)

  
 
 
(48,778)
 
 
(17,273)

Net assets
  
68,977
59,438


Capital and reserves
  

Called up share capital 
  
50,000
50,000

Profit and loss account
  
18,977
9,438

  
68,977
59,438


Page 1

 
APA CONTRACT SERVICES LIMITED
REGISTERED NUMBER: 08475024
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 August 2025.




A S Pike
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.Accounting policies (continued)

 
1.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
1.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
1.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.Accounting policies (continued)


1.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line
Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
1.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 5

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.Accounting policies (continued)

 
1.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


2.


General information

APA Contract Services Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 08475024
The address of its registered office is:
Unit N Shangri La Farm
Todds Green
Stevenage
Hertfordshire
SG1 2JE
 


3.


Employees

The average monthly number of employees, including directors, during the year was 23 (2024 -12).

Page 6

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 May 2024
224,071
288,565
19,998
532,634


Additions
17,825
51,770
-
69,595


Disposals
-
(9,100)
-
(9,100)



At 30 April 2025

241,896
331,235
19,998
593,129



Depreciation


At 1 May 2024
125,074
169,898
15,498
310,470


Charge for the year on owned assets
36,949
35,106
1,649
73,704


Disposals
-
(4,973)
-
(4,973)



At 30 April 2025

162,023
200,031
17,147
379,201



Net book value



At 30 April 2025
79,873
131,204
2,851
213,928



At 30 April 2024
98,997
118,667
4,501
222,165

Page 7

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

5.


Debtors

2025
2024
£
£


Trade debtors
200,748
118,884

Other debtors
198,517
156,199

Prepayments and accrued income
24,529
20,854

423,794
295,937



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
70,107
-

Bank loans
5,556
5,556

Trade creditors
181,828
115,561

Other taxation and social security
29,690
6,282

Obligations under finance lease and hire purchase contracts
40,884
38,100

Other creditors
160,017
226,206

Accruals and deferred income
2,100
2,100

490,182
393,805



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
22,985
28,241

Net obligations under finance leases and hire purchase contracts
50,221
42,562

73,206
70,803


Page 8

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
5,556
5,556


5,556
5,556

Amounts falling due 1-2 years

Bank loans
5,556
5,556


5,556
5,556

Amounts falling due 2-5 years

Bank loans
16,667
16,667


16,667
16,667

Amounts falling due after more than 5 years

Bank loans
763
6,019

763
6,019

28,542
33,798



9.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2025
2024
£
£


Within one year
40,884
38,100

Between 1-5 years
50,221
42,564

91,105
80,664

Page 9

 
APA CONTRACT SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

10.


Deferred taxation




2025


£






At beginning of year
(17,273)


Charged to profit or loss
(31,505)



At end of year
(48,778)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(48,778)
(17,273)

(48,778)
(17,273)


11.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



40,000 (2024 -40,000) Ordinary shares of £1.00 each
40,000
40,000
5,000 (2024 -5,000) Ordinary B shares of £1.00 each
5,000
5,000
5,000 (2024 -5,000) Ordinary C shares of £1.00 each
5,000
5,000

50,000

50,000



12.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted £13,863 (2024: £5,701). Contributions totalling £355 (2024: £1,342) were payable to the fund at the reporting date and are included in creditors.

 
Page 10