REGISTERED NUMBER: 05766692 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

APR ELECTRICAL DISTRIBUTORS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr R W Cunningham

REGISTERED OFFICE:

13 St Georges Gardens

Denton

Greater Manchester

M34 7TB

REGISTERED NUMBER:

05766692 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

975

820

CURRENT ASSETS

Debtors

5

102,908

127,193

Cash at bank

22,675

14,515

125,583

141,708

CREDITORS

Amounts falling due within one year

6

97,802

112,082

NET CURRENT ASSETS

27,781

29,626

TOTAL ASSETS LESS CURRENT LIABILITIES

28,756

30,446

PROVISIONS FOR LIABILITIES

7

185

156

NET ASSETS

28,571

30,290

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

28,471

30,190

SHAREHOLDERS' FUNDS

28,571

30,290

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

Mr R W Cunningham - Director

1.	STATUTORY INFORMATION

APR Electrical Distributors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

2,957

Additions

296

At 30 April 2025

3,253

DEPRECIATION

At 1 May 2024

2,137

Charge for year

141

At 30 April 2025

2,278

NET BOOK VALUE

At 30 April 2025

975

At 30 April 2024

820

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade debtors

102,754

127,193

Other debtors

154

-

102,908

127,193

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Trade creditors

84,514

83,843

Taxation and social security

6,559

8,555

Other creditors

6,729

19,684

97,802

112,082

7.	PROVISIONS FOR LIABILITIES

30/4/25

30/4/24

£

£

Deferred tax

185

156

Deferred

tax

£

Balance at 1 May 2024

156

Charge to Statement of Income and Retained Earnings during year

29

Balance at 30 April 2025

185

Deferred tax arises as a result of accelerated capital allowances on fixed assets.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/25

30/4/24

value:

£

£

100

Ordinary

£1

100

100