A P N Pinfold & Co Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03185385 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A P N Pinfold & Co Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Frost

M G Spall

REGISTERED OFFICE:

8 Deben Mill Business Centre

Old Maltings Approach

Woodbridge

Suffolk

IP12 1BL

REGISTERED NUMBER:

03185385 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

4,183

5,578

4,183

5,578

CURRENT ASSETS

Stocks

6

29,097

28,366

Debtors

7

443,413

193,635

Cash at bank

43,021

198,368

515,531

420,369

CREDITORS

Amounts falling due within one year

8

120,772

110,114

NET CURRENT ASSETS

394,759

310,255

TOTAL ASSETS LESS CURRENT
LIABILITIES

398,942

315,833

PROVISIONS FOR LIABILITIES

9

1,046

1,395

NET ASSETS

397,896

314,438

CAPITAL AND RESERVES

Called up share capital

10

102

Retained earnings

397,794

314,336

SHAREHOLDERS' FUNDS

397,896

314,438

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.

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 Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

E J Frost - Director

1.	STATUTORY INFORMATION

A P N Pinfold & Co 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

The turnover represents net invoiced sales of services, excluding value added tax, arising from professional services as accountants.

Goodwill

Goodwill purchased in 2002 has been fully amortised.

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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks and work in progress

Work in progress is valued at the lower of accumulated time not billed (valued at normal charge out rates) and net realisable value.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

120,000

AMORTISATION

At 1 April 2024

and 31 March 2025

120,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

At 1 April 2024

and 31 March 2025

9,227

1,585

10,812

DEPRECIATION

At 1 April 2024

3,672

1,562

5,234

Charge for year

1,389

6

1,395

At 31 March 2025

5,061

1,568

6,629

NET BOOK VALUE

At 31 March 2025

4,166

17

4,183

At 31 March 2024

5,555

23

5,578

6.

STOCKS

31.3.25

31.3.24

£

Work-in-progress

29,097

28,366

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

109,696

96,219

Other debtors

320,000

84,390

Prepayments and accrued income

13,717

13,026

443,413

193,635

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

8,904

4,613

Corporation Tax

57,077

61,019

Social security and other taxes

4,920

3,484

VAT

35,092

30,878

Other creditors

852

1,596

AE pension control

1,690

1,595

Directors' loan accounts

236

Accruals and deferred income

12,001

6,693

120,772

110,114

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

Deferred tax

1,046

1,395

Deferred

tax

£

Balance at 1 April 2024

1,395

Credit to Statement of Income and Retained Earnings during year

(349

)

Balance at 31 March 2025

1,046

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary

£1

100

1

"A" Ordinary

£1

1

"B" Ordinary shares

£1

1

102

11.	SUMMARY OF TRANSACTIONS WITH DIRECTORS

The following advances by and repayments to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

E J Frost

Balance outstanding at start of year

236

49

Amounts advanced

148,289

100,105

Amounts repaid

(148,289

)

(99,918

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

236

12.	RELATED PARTY DISCLOSURES

At the balance sheet date £320,000 (2024: £80,000) was owed from a related party. The loan is interest free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

The controlling party is E J Frost.