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07501834falsethat of manufactire and sale of commercial kitchen equipment, all of which is carried out within the United Kingdom.2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-12-31http://www.companieshouse.gov.uk/cd:Director12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-01-012024-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-01-012024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-12-31http://www.companieshouse.gov.uk/2024-01-012024-12-31http://www.companieshouse.gov.uk/2023-12-31http://www.companieshouse.gov.uk/cd:FRS1022024-01-012024-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-01-012024-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-01-012024-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 07501834






APITEL LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/12/2024
























Prepared By:
JAN G GROMADZKI
CHARTERED ACCOUNTANT
13 WOLVERHAMPTON ROAD
CODSALL
WOLVERHAMPTON
WEST MIDLANDS
WV8 1PT


ACCOUNTS
FOR THE YEAR ENDED 31/12/2024





DIRECTORS
IAN CHARLES PITTWOOD


REGISTERED OFFICE
UNIT 15 BILSTON INDUSTRIAL ESTATE
OXFORD STREET
BILSTON
WEST MIDLANDS
WV14 7EG


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07501834



BANKERS




ACCOUNTANTS
JAN G GROMADZKI
CHARTERED ACCOUNTANT
13 WOLVERHAMPTON ROAD
CODSALL
WOLVERHAMPTON
WEST MIDLANDS
WV8 1PT


ACCOUNTS
FOR THEYEARENDED31/12/2024



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2024

			2024		2023
	Notes		£		£

FIXED ASSETS
Tangible assets	2		1,590		1,930

CURRENT ASSETS
Stock		1,830		2,100
Debtors	4	3,548		3,420
Cash at bank and in hand		163		580
		5,541		6,100
CREDITORS: Amounts falling due within one year	5	31,726		28,105
NET CURRENT LIABILITIES			(26,185)		(22,005)
TOTAL ASSETS LESS CURRENT LIABILITIES			(24,595)		(20,075)


PROVISIONS FOR LIABILITIES AND CHARGES	7		73		231

NET LIABILITIES			(24,668)		(20,306)

CAPITAL AND RESERVES

Called up share capital	8		100		100
Profit and loss account			(24,768)		(20,406)
SHAREHOLDERS' FUNDS			(24,668)		(20,306)

For the year ending 31/12/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 14/09/2025 and signed on their behalf by



.............................
IAN CHARLES PITTWOOD
Director




1c. Depreciation
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is an indication that any items have suffered impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Plant And Machinery		straight line10%
Equipment		straight line10%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Going Concern
The financial statements have been prepared on the going concern basis. At 31 December 2024 the company was in net liability of £ 24,668. The director has given assurances that he will not draw on his loan account and will help support the company for the next twelve months in order that the company can pay it's debts as they fall due.




1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1e. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention and are stated in United Kingdom Pounds Sterling.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.




2. TANGIBLE FIXED ASSETS

	Plant and
	Machinery	Equipment	Total
	£	£	£
Cost
At 01/01/2024	3,156	1,776	4,932
Disposals	(40)	(400)	(440)
At 31/12/2024	3,116	1,376	4,492
Depreciation
At 01/01/2024	1,395	1,607	3,002
Disposals	(40)	(400)	(440)
For the year	312	28	340
At 31/12/2024	1,667	1,235	2,902
Net Book Amounts
At 31/12/2024	1,449	141	1,590
At 31/12/2023	1,761	169	1,930




3. STOCK	2024	2023
	£	£
Stock comprises:

Stock raw materials	1,640	1,800
Work in progress	65	110
Stock of finished goods	125	190
	1,830	2,100




4. DEBTORS	2024	2023
	£	£
Amounts falling due within one year
Trade debtors	2,897	2,737
Prepayments	651	683
	3,548	3,420




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2024	2023
	£	£
UK corporation tax	4,040	4,040
VAT	1,896	1,896
PAYE control	1,001	950
Directors current account	13,536	10,608
Trade creditors	930	888
Accruals	10,323	9,723
	31,726	28,105




6. EMPLOYEES

	2024	2023
	No.	No.
Average number of employees	1	1
Key management personnel is restricted to that of the director.




7. PROVISIONS FOR LIABILITIES	2024	2023
	£	£
Deferred taxation	73	231
	73	231




9. OTHER FINANCIAL COMMITMENTS
At 31/12/2024 the company was committed to making the following payments under non-cancellable operating leases:

	2024	2023
	£	£
Operating Leases which expire:
Within one year	2,881	2,401




10. CONTROLLING PARTY
The company is controlled by the director Mr I C Pittwood who wholly owns the share capital of the company.




13. GENERAL INFORMATION
Apitel Limited is a private company limited by shares and incorporated in England. Its registered office is Unit 15, Bilston Industrial Estate, Oxford Street, Bilston, West Midlands, WV14 7EG.
The financial statements are presented in United Kingdom Pounds Sterling, which is the functional currency of the company.




8. SHARE CAPITAL	2024	2023
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




12. NATURE OF OPERATIONS AND PRINCIPAL ACTIVITY
The company operates in the sector of manufacture and supply of commercial kitchen equipment, all of which is carried out within the United Kingdom.