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APL ELECTRICAL LIMITED

Registered Number
04788756
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

APL ELECTRICAL LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | LAND, Andrew Paul

Company Secretary | LAND, Aline

Registered Address | 8 Lydgate Place
| Calverley
| Leeds
| LS28 5RW

Registered Number | 04788756 (England and Wales)

APL ELECTRICAL LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 5 |  |  | 18,209 |  |  |  | 22,498
|  |  |  | 18,209 |  |  |  | 22,498
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 4,500 |  |  |  | 4,500 |  |
Debtors | 7 | 36,737 |  |  |  | 35,274 |  |
Cash at bank and on hand |  | 11,384 |  |  |  | 29,878 |  |
|  | 52,621 |  |  |  | 69,652 |  |
Creditors amounts falling due within one year | 8 | (51,958) |  |  |  | (50,637) |  |
Net current assets (liabilities) |  |  |  | 663 |  |  |  | 19,015
Total assets less current liabilities |  |  |  | 18,872 |  |  |  | 41,513
Creditors amounts falling due after one year | 9 |  |  | (1,838) |  |  |  | (4,989)
Provisions for liabilities | 10 |  |  | (4,552) |  |  |  | (5,625)
Net assets |  |  |  | 12,482 |  |  |  | 30,899
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 12,480 |  |  |  | 30,897
Shareholders' funds |  |  |  | 12,482 |  |  |  | 30,899

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 December 2025, and are signed on its behalf by:
LAND, Andrew Paul Director Registered Company No. 04788756

APL ELECTRICAL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 15 |  | 3
| Vehicles | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 2

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 25,000 |  | 25,000
| At 31 March 25 | 25,000 |  | 25,000
| Amortisation and impairment
| At 01 April 24 | 25,000 |  | 25,000
| At 31 March 25 | 25,000 |  | 25,000
| Net book value
| At 31 March 25 | - |  | -
| At 31 March 24 | - |  | -

4. | Useful life of intangible assets
--- | ---
| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

5. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 6,969 |  | 30,215 |  | 37,184
| Additions | 1,481 |  | - |  | 1,481
| At 31 March 25 | 8,450 |  | 30,215 |  | 38,665
| Depreciation and impairment
| At 01 April 24 | 4,770 |  | 9,916 |  | 14,686
| Charge for year | 695 |  | 5,075 |  | 5,770
| At 31 March 25 | 5,465 |  | 14,991 |  | 20,456
| Net book value
| At 31 March 25 | 2,985 |  | 15,224 |  | 18,209
| At 31 March 24 | 2,199 |  | 20,299 |  | 22,498

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 2,000 |  | 2,000
| Work in progress | 2,500 |  | 2,500
| Total | 4,500 |  | 4,500

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 35,565 |  | 34,248
| Prepayments and accrued income | 1,172 |  | 1,026
| Total | 36,737 |  | 35,274

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 8,668 |  | 8,157
| Taxation and social security | 16,688 |  | 17,872
| Finance lease and HP contracts | 3,151 |  | 3,151
| Other creditors | 23,451 |  | 21,457
| Total | 51,958 |  | 50,637

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,838 |  | 4,989
| Total | 1,838 |  | 4,989

| Other creditors are HP contracts. The total due under finance lease and HP contracts is £4,989, (2024 - £8,139). They are secured against the assets to which they relate.

10. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax arises from accelerated capital allowances.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 4,552 |  | 5,625
| Total | 4,552 |  | 5,625

11. | Directors advances, credits and guarantees
--- | ---
| On 1 April 2024 the company owed the director £1,526. During the period the director was advanced a further £82,976 and repaid £83,569. As at 31 March 2025 the company owed the director £2,119. No interest was charged and the loan is repayable on demand.