Registration number:
APN Holdings Ltd
For The Year Ended 31 March 2025
APN Holdings Ltd
Contents
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Directors' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
APN Holdings Ltd
Directors' Report For The Year Ended 31 March 2025
The directors present their report and the financial statements for the year ended 31 March 2025.
Directors of the company
The directors who held office during the year were as follows:
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved by the
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APN Holdings Ltd
(Registration number: 11028105)
Balance Sheet as at 31 March 2025
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Fixed assets |
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Investments |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Total equity |
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For the financial 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.
Directors' responsibilities:
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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APN Holdings Ltd
Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention.
The financial statements are presented in Sterling (£).
Group accounts not prepared
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
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 taxable income.
APN Holdings Ltd
Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025
Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Staff numbers |
The average number of persons employed by the company (including directors) during the year, was
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Profit before tax |
Arrived at after charging/(crediting)
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2024 |
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Investments |
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2024 |
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Investments in subsidiaries |
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Subsidiaries |
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Cost or valuation |
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At 1 April 2024 |
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Additions |
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At 31 March 2025 |
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Provision |
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Carrying amount |
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At 31 March 2025 |
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At 31 March 2024 |
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APN Holdings Ltd
Notes to the Unaudited Financial Statements For The Year Ended 31 March 2025
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Debtors |
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Debtors: amounts falling due within one year |
2025 |
2024 |
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Amounts owed by group undertakings |
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Other debtors |
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The company is related to All Property Management Limited by virtue of the common shareholding of Mr M. Rothwell and Mr T.G. Kernachan.
Other debtors include a loan to All Property Management Limited in the amount of £725,451 (2024 £430,508). The loan is interest free, unsecured and repayable on demand.
The company is related to Leeds Pride Community Group Limited by virtue of the common shareholding of Mr. M. Rothwell.
Other debtors include a loan to Leeds Pride Community Group Limited in the amount of £6,714 (2024 £nil). The loan is interest free, unsecured and repayable on demand.
Other debtors include a loan to the directors of the company in the amount of £486,717 (2024 £704,448). The loan is subject to interest at the HMRC official rate, unsecured and repayable on demand. The loan was repaid to the company after the year end.
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Creditors |
Creditors: amounts falling due within one year
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2024 |
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Amounts owed to group undertakings |
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Taxation and social security |
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Other creditors |
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