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Company Registration No. 10362822 (England and Wales)
APR Mortgages Ltd Unaudited accounts for the year ended 30 September 2025
APR Mortgages Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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APR Mortgages Ltd Company Information for the year ended 30 September 2025
Director
Andrew Rowe
Company Number
10362822 (England and Wales)
Registered Office
69 BRIDGE STREET NEWPORT NP20 4AQ WALES
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of APR Mortgages Ltd for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of APR Mortgages Ltd for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Member in Practice 28 October 2025
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APR Mortgages Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
50,750
54,250
Tangible assets
5
1,730
8,260
52,480
62,510
Current assets
Debtors
6
-
1
Cash at bank and in hand
82,359
51,159
82,359
51,160
Creditors: amounts falling due within one year
7
(30,208)
(18,933)
Net current assets
52,151
32,227
Total assets less current liabilities
104,631
94,737
Creditors: amounts falling due after more than one year
8
-
(2,592)
Net assets
104,631
92,145
Capital and reserves
Called up share capital
9
2
2
Profit and loss account
104,629
92,143
Shareholders' funds
104,631
92,145
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 October 2025 and were signed on its behalf by
Andrew Rowe Director Company Registration No. 10362822
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APR Mortgages Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
APR Mortgages Ltd is a private company, limited by shares, registered in England and Wales, registration number 10362822. The registered office is 69 BRIDGE STREET, NEWPORT, NP20 4AQ, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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APR Mortgages Ltd Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
70,000
At 30 September 2025
70,000
Amortisation
At 1 October 2024
15,750
Charge for the year
3,500
At 30 September 2025
19,250
Net book value
At 30 September 2025
50,750
At 30 September 2024
54,250
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
32,500
12,653
45,153
At 30 September 2025
32,500
12,653
45,153
Depreciation
At 1 October 2024
27,083
9,810
36,893
Charge for the year
5,417
1,113
6,530
At 30 September 2025
32,500
10,923
43,423
Net book value
At 30 September 2025
-
1,730
1,730
At 30 September 2024
5,417
2,843
8,260
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
-
1
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
4,503
Taxes and social security
28,786
13,038
Accruals
1,422
1,392
30,208
18,933
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
2,592
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APR Mortgages Ltd Notes to the Accounts for the year ended 30 September 2025
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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