REGISTERED NUMBER: 06548508 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A P B POWER & DISTRIBUTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A P Brown

Mrs A Brown

SECRETARY:

Mrs A Brown

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

06548508 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Tangible assets

4

360,262

458,581

CURRENT ASSETS

Debtors

5

1,130,654

1,190,385

Cash at bank

1,079,018

209,162

2,209,672

1,399,547

CREDITORS

Amounts falling due within one year

6

559,437

452,025

NET CURRENT ASSETS

1,650,235

947,522

TOTAL ASSETS LESS CURRENT LIABILITIES

2,010,497

1,406,103

CREDITORS

Amounts falling due after more than one year

7

28,552

31,250

NET ASSETS

1,981,945

1,374,853

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

1,981,745

1,374,653

SHAREHOLDERS' FUNDS

1,981,945

1,374,853

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 25 November 2025 and were signed on its behalf by:

A P Brown - Director

Mrs A Brown - Director

1.	STATUTORY INFORMATION

A P B Power & Distribution 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

55,881

49,758

607,781

43,735

757,155

Additions

1,477

-

275,701

11,891

289,069

Disposals

-

-

(330,778

)

-

(330,778

)

At 31 March 2025

57,358

49,758

552,704

55,626

715,446

DEPRECIATION

At 1 April 2024

40,810

34,871

188,688

34,205

298,574

Charge for year

3,310

2,977

84,256

5,355

95,898

Eliminated on disposal

-

-

(39,288

)

-

(39,288

)

At 31 March 2025

44,120

37,848

233,656

39,560

355,184

NET BOOK VALUE

At 31 March 2025

13,238

11,910

319,048

16,066

360,262

At 31 March 2024

15,071

14,887

419,093

9,530

458,581

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

327,079

Additions

342,172

Disposals

(245,000

)

At 31 March 2025

424,251

DEPRECIATION

At 1 April 2024

148,450

Charge for year

65,552

Eliminated on disposal

(20,417

)

At 31 March 2025

193,585

NET BOOK VALUE

At 31 March 2025

230,666

At 31 March 2024

178,629

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

602,098

198,489

Other debtors

528,556

991,896

1,130,654

1,190,385

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

42,618

37,500

Trade creditors

196,911

132,777

Taxation and social security

312,331

273,507

Other creditors

7,577

8,241

559,437

452,025

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

28,552

31,250

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

71,170

68,750

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

100

Ordinary 'A'

£1

100

100

200

200

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

A P Brown and Mrs A Brown

Balance outstanding at start of year

987,976

73,122

Amounts advanced

40,003

1,066,303

Amounts repaid

(518,538

)

(151,449

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

509,441

987,976

Interest on the directors' loan has been charged at the official rate of 2.25%