IRIS Accounts Production v25.1.3.33 07174423 Board of Directors 1.4.24 31.3.25 31.3.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07174423 2024-03-31 07174423 2025-03-31 07174423 2024-04-01 2025-03-31 07174423 2023-03-31 07174423 2023-04-01 2024-03-31 07174423 2024-03-31 07174423 ns15:EnglandWales 2024-04-01 2025-03-31 07174423 ns14:PoundSterling 2024-04-01 2025-03-31 07174423 ns10:Director1 2024-04-01 2025-03-31 07174423 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07174423 ns10:SmallEntities 2024-04-01 2025-03-31 07174423 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07174423 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 07174423 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07174423 ns10:FullAccounts 2024-04-01 2025-03-31 07174423 ns10:Director2 2024-04-01 2025-03-31 07174423 ns10:Director3 2024-04-01 2025-03-31 07174423 ns10:RegisteredOffice 2024-04-01 2025-03-31 07174423 ns5:CurrentFinancialInstruments 2025-03-31 07174423 ns5:CurrentFinancialInstruments 2024-03-31 07174423 ns5:Non-currentFinancialInstruments 2025-03-31 07174423 ns5:Non-currentFinancialInstruments 2024-03-31 07174423 ns5:ShareCapital 2025-03-31 07174423 ns5:ShareCapital 2024-03-31 07174423 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 07174423 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 07174423 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 07174423 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 07174423 ns5:FurnitureFittings 2024-04-01 2025-03-31 07174423 ns5:FurnitureFittings 2024-03-31 07174423 ns5:FurnitureFittings 2025-03-31 07174423 ns5:FurnitureFittings 2024-03-31 07174423 ns5:CostValuation 2024-03-31 07174423 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 07174423 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 07174423 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31

REGISTERED NUMBER: 07174423 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| A P S PTY LIMITED |

| A P S PTY LIMITED (REGISTERED NUMBER: 07174423) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| A P S PTY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | K D Lucas

| A J Munford

| A D Lucas

| REGISTERED OFFICE: | No 6 The Dell

| Enterprise Drive

| Four Ashes

| Wolverhampton

| West Midlands

| WV10 7DF

| REGISTERED NUMBER: | 07174423 (England and Wales)

| ACCOUNTANTS: | Howards Limited

| Chartered Certified Accountants

| Newport House

| Newport Road

| Stafford

| Staffordshire

| ST16 1DA

| A P S PTY LIMITED (REGISTERED NUMBER: 07174423) |

STATEMENT OF FINANCIAL POSITION

31 MARCH 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,603 |  | 1,986 |  |

Investments | 5 | 24 |  | 24 |  |

Investment property | 6 | 670,000 |  | 670,000 |  |

671,627 |  | 672,010 |  |

CURRENT ASSETS

Debtors | 7 | - |  | 115 |  |

Cash at bank and in hand | 28,274 |  | 226,151 |  |

28,274 |  | 226,266 |  |

CREDITORS

Amounts falling due within one year | 8 | (87,425 | ) | (70,425 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (59,151 | ) | 155,841 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 612,476 |  | 827,851 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (260,757 | ) | (515,915 | ) |

ACCRUALS AND DEFERRED INCOME | - |  | (293 | ) |

NET ASSETS | 351,719 |  | 311,643 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Fair value reserve | 10 | 38,986 |  | 38,986 |  |

Retained earnings | 312,533 |  | 272,457 |  |

351,719 |  | 311,643 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| A P S PTY LIMITED (REGISTERED NUMBER: 07174423) |

STATEMENT OF FINANCIAL POSITION - continued

31 MARCH 2025

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 Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

A J Munford - Director

| A P S PTY LIMITED (REGISTERED NUMBER: 07174423) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| A P S PTY 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.

| The principal activity of the company is the provision of premises from which Shindaiwa Ltd trade

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 as modified by the revaluation of certain assets.

| 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.

| Fixtures and fittings | - | 15% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

| Taxation for the year 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.

| A P S PTY LIMITED (REGISTERED NUMBER: 07174423) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 39,420 |  |

| DEPRECIATION

| At 1 April 2024 | 37,434 |  |

| Charge for year | 383 |  |

| At 31 March 2025 | 37,817 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,603 |  |

| At 31 March 2024 | 1,986 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 24 |  |

| NET BOOK VALUE

| At 31 March 2025 | 24 |  |

| At 31 March 2024 | 24 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 670,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 670,000 |  |

| At 31 March 2024 | 670,000 |  |

| A P S PTY LIMITED (REGISTERED NUMBER: 07174423) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 115 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 65,206 |  | 56,101 |  |

| Taxation and social security | 2,219 |  | 1,355 |  |

| Other creditors | 20,000 |  | 12,969 |  |

87,425 |  | 70,425 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 260,757 |  | 515,915 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 180,757 |  | 456,915 |  |

10. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | 38,986 |  |