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Company registration number: 08837126
A.P.G Decorating Limited
Unaudited filleted financial statements
31 January 2025
A.P.G Decorating Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
A.P.G Decorating Limited
Directors and other information

| Director | Mr A P Gidman
| Company number | 08837126
| Registered office | 4 School Road
|  | Failsworth
|  | Manchester
|  | M35 9QD
| Accountant | J P Gallagher & Co
|  | 106 Moston Lane East
|  | Manchester
|  | M40 3QL

A.P.G Decorating Limited
Statement of financial position
31 January 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 8,780 |  |  |  | 10,329 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 8,780 |  |  |  | 10,329
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 10,399 |  |  |  | 12,483 |  |
Cash at bank and in hand |  |  | 4,406 |  |  |  | 10,567 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 14,805 |  |  |  | 23,050 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 18,148) |  |  |  | ( 15,322) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current (liabilities)/assets |  |  |  |  | ( 3,343) |  |  |  | 7,728
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 5,437 |  |  |  | 18,057
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 24,412) |  |  |  | ( 23,841)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 18,975) |  |  |  | ( 5,784)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 18,976) |  |  |  | ( 5,785)
|  |  |  |  | _______ |  |  |  | _______
Shareholder deficit |  |  |  |  | ( 18,975) |  |  |  | ( 5,784)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 01 September 2025 , and are signed on behalf of the board by:
Mr A P Gidman
Director
Company registration number: 08837126
A.P.G Decorating Limited
Notes to the financial statements
Year ended 31 January 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 4 School Road, Failsworth, Manchester, M35 9QD.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company director continues to support the business financially. Turnover levels are expected to increase in the foreseeable future due to a newly gained contract which will see the company return to a significant level of profitability. As a result the accounts have been prepared on a going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15 % | reducing balance
| Motor vehicles | - | 15 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Staff costs
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 12,570 | 12,459
|  |  | _______ | _______

5. Tangible assets

|  | Plant and machinery | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 February 2024 and 31 January 2025 | 1,038 | 36,130 | 37,168 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 February 2024 | 497 | 26,342 | 26,839 |  |  |  |
| Charge for the year | 81 | 1,468 | 1,549 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 January 2025 | 578 | 27,810 | 28,388 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 January 2025 | 460 | 8,320 | 8,780 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 January 2024 | 541 | 9,788 | 10,329 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | 10,399 | 12,483
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Corporation tax |  | 9,502 | 6,913
| Social security and other taxes |  | 7,906 | 7,669
| Other creditors |  | 740 | 740
|  |  | _______ | _______
|  |  | 18,148 | 15,322
|  |  | _______ | _______

8. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 24,412 | 23,841
|  |  | _______ | _______

9. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr A P Gidman | 12,483 | ( 2,084) | 10,399 |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr A P Gidman | 26,601 | ( 14,118) | 12,483 |  |  |
|  | _______ | _______ | _______ |  |  |