REGISTERED NUMBER: 05822260 (England and Wales)

Unaudited Financial Statements

for the Period

1 January 2024 to 30 June 2025

for

APC London Market Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

M P Russell

REGISTERED OFFICE:

156a Balgores Lane

Gidea Park

RM2 6BP

REGISTERED NUMBER:

05822260 (England and Wales)

ACCOUNTANTS:

Johal & Company

Chartered Certified Accountants

& Registered Auditors

Spectrum House

2B Suttons Lane

Hornchurch

Essex

RM12 6RJ

FIXED ASSETS

Intangible assets

4

-

2,458

Tangible assets

5

38,803

65,714

38,803

68,172

CURRENT ASSETS

Debtors

6

254,449

75,945

Cash at bank

489,976

276,101

744,425

352,046

CREDITORS

Amounts falling due within one year

7

254,481

64,924

NET CURRENT ASSETS

489,944

287,122

TOTAL ASSETS LESS CURRENT LIABILITIES

528,747

355,294

CAPITAL AND RESERVES

Called up share capital

200

2

Retained earnings

528,547

355,292

528,747

355,294

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

M P Russell - Director

1.	STATUTORY INFORMATION

APC London Market 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was 10 (2023 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 January 2024

and 30 June 2025

7,375

AMORTISATION

At 1 January 2024

4,917

Amortisation for period

2,458

At 30 June 2025

7,375

NET BOOK VALUE

At 30 June 2025

-

At 31 December 2023

2,458

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

30,205

34,623

20,379

85,207

Additions

8,105

-

8,853

16,958

Disposals

-

(7,000

)

-

(7,000

)

At 30 June 2025

38,310

27,623

29,232

95,165

DEPRECIATION

At 1 January 2024

3,470

3,285

12,738

19,493

Charge for period

17,598

12,061

8,960

38,619

Eliminated on disposal

-

(1,750

)

-

(1,750

)

At 30 June 2025

21,068

13,596

21,698

56,362

NET BOOK VALUE

At 30 June 2025

17,242

14,027

7,534

38,803

At 31 December 2023

26,735

31,338

7,641

65,714

6.

DEBTORS

30.6.25

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

50,725

49,851

Intercompany

56,875

-

Other debtors

143,347

13,700

250,947

63,551

30.6.25

31.12.23

£

£

Amounts falling due after more than one year:

Other debtors

3,502

12,394

Aggregate amounts

254,449

75,945

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

31.12.23

£

£

Trade creditors

35,268

24,129

Amounts owed to associates

-

1,000

Taxation and social security

139,142

30,927

Other creditors

80,071

8,868

254,481

64,924