REGISTERED NUMBER: 10675410 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

APT Interiors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Tatum

SECRETARY:

Mrs C D Tatum

REGISTERED OFFICE:

Valley House

South Brewham

Bruton

United Kingdom

BA10 0JY

REGISTERED NUMBER:

10675410 (England and Wales)

ACCOUNTANTS:

Stephen Cook

5 Bella View Gardens

Glastonbury

Somerset

BA6 9HQ

FIXED ASSETS

Tangible assets

4

79,026

103,867

CURRENT ASSETS

Stocks

5

67,164

30,000

Debtors

6

103,032

76,762

Cash at bank

12,522

10,654

182,718

117,416

CREDITORS

Amounts falling due within one year

7

99,135

98,075

NET CURRENT ASSETS

83,583

19,341

TOTAL ASSETS LESS CURRENT LIABILITIES

162,609

123,208

PROVISIONS FOR LIABILITIES

15,015

8,918

NET ASSETS

147,594

114,290

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

147,584

114,280

147,594

114,290

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 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 10 October 2025 and were signed by:

A P Tatum - Director

1.	STATUTORY INFORMATION

APT Interiors 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 reducing balance and 25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

239,327

Additions

1,340

Disposals

(275

)

At 31 March 2025

240,392

DEPRECIATION

At 1 April 2024

135,460

Charge for year

26,181

Eliminated on disposal

(275

)

At 31 March 2025

161,366

NET BOOK VALUE

At 31 March 2025

79,026

At 31 March 2024

103,867

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

30,000

30,000

Work-in-progress

37,164

-

67,164

30,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

95,102

65,373

Other debtors

7,930

11,389

103,032

76,762

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

49,155

50,624

Taxation and social security

30,613

21,277

Other creditors

19,367

26,174

99,135

98,075