A.P.A. (Blackpool) Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 04977487

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		93,134		111,384
Tangible Assets	5		957,852		951,698
Investments	6		1,182,069		1,182,069

			2,233,055		2,245,151
CURRENT ASSETS
Stocks	7	98,400		97,250
Debtors	8	244,121		239,091
Cash at bank and in hand		101,312		120,533

		443,833		456,874
Creditors: Amounts Falling Due Within One Year	9	(893,752 )		(866,277 )

NET CURRENT ASSETS (LIABILITIES)			(449,919 )		(409,403 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,783,136		1,835,748

Creditors: Amounts Falling Due After More Than One Year	10		(421,200 )		(502,589 )

NET ASSETS			1,361,936		1,333,159

CAPITAL AND RESERVES
Called up share capital	12		350,200		350,200
Income Statement			1,011,736		982,959

SHAREHOLDERS' FUNDS			1,361,936		1,333,159

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A.P.A. (Blackpool) Limited

Statement of Financial Position (continued)

As At 28 February 2025

For the year ending 28 February 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mohammed Fazaz Latif

Director

26/11/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

A.P.A. (Blackpool) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04977487 . The registered office is 2a Dinmore Avenue, Blackpool, FY3 7RW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the income statement over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Straight line over 50 years
Plant & Machinery	20% Straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 22 (2024: 21)

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A.P.A. (Blackpool) Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 March 2024	670,884

As at 28 February 2025	670,884

Amortisation
As at 1 March 2024	559,500
Provided during the period	18,250

As at 28 February 2025	577,750

Net Book Value
As at 28 February 2025	93,134

As at 1 March 2024	111,384

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 March 2024	869,524	127,280	76,446	140,242	1,213,492
Additions	-	-	2,950	48,839	51,789
Disposals	-	-	(68,633 )	-	(68,633 )

As at 28 February 2025	869,524	127,280	10,763	189,081	1,196,648

Depreciation
As at 1 March 2024	-	125,355	43,715	92,724	261,794
Provided during the period	-	600	798	14,329	15,727
Disposals	-	-	(38,725 )	-	(38,725 )

As at 28 February 2025	-	125,955	5,788	107,053	238,796

Net Book Value
As at 28 February 2025	869,524	1,325	4,975	82,028	957,852

As at 1 March 2024	869,524	1,925	32,731	47,518	951,698

6. Investments

	Subsidiaries	Other	Total
	£	£	£
Cost or Valuation
As at 1 March 2024	883,819	298,250	1,182,069

As at 28 February 2025	883,819	298,250	1,182,069

Provision
As at 1 March 2024	-	-	-

As at 28 February 2025	-	-	-

...CONTINUED

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A.P.A. (Blackpool) Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025	883,819	298,250	1,182,069

As at 1 March 2024	883,819	298,250	1,182,069

7. Stocks

	2025	2024
	£	£
Stock	98,400	97,250

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	171,173	173,357
Other debtors	72,948	65,734

	244,121	239,091

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	9,839
Trade creditors	178,801	177,266
Bank loans and overdrafts	96,747	99,389
Other creditors	167,617	101,596
Amounts owed to group undertakings	450,587	478,187

	893,752	866,277

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	28,305
Bank loans	421,200	474,284

	421,200	502,589

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	9,839
Later than one year and not later than five years	-	28,305

	-	38,144

	-	38,144

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A.P.A. (Blackpool) Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

12. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	350,200	350,200

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