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Registered number: 08836472
AP Accounting Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 08836472
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 11,833 50,474
11,833 50,474
CURRENT ASSETS
Debtors 6 153,231 157,657
Cash at bank and in hand 391,333 356,963
544,564 514,620
Creditors: Amounts Falling Due Within One Year 7 (50,267 ) (69,572 )
NET CURRENT ASSETS (LIABILITIES) 494,297 445,048
TOTAL ASSETS LESS CURRENT LIABILITIES 506,130 495,522
NET ASSETS 506,130 495,522
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 506,030 495,422
SHAREHOLDERS' FUNDS 506,130 495,522
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Profit and Loss Account.
On behalf of the board
Mrs Aleksandra David
Director
10/12/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AP Accounting Solutions Limited Registered number 08836472 is a limited by shares company incorporated in England & Wales. The Registered Office is The Mill House, Erw Hir, Llantrisant, Pontyclun, CF72 8BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 profit and loss account over its estimated economic life of 3,3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 10% Straight Line
Motor Vehicles 15% Straight Line
Fixtures & Fittings 10% Straight Line
Computer Equipment 25% Straight Line
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2024 45,000
As at 30 June 2025 45,000
Amortisation
As at 1 July 2024 45,000
As at 30 June 2025 45,000
Net Book Value
As at 30 June 2025 -
As at 1 July 2024 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2024 6,813 59,596 49,072 14,569 130,050
Disposals - (59,596 ) - (9,796 ) (69,392 )
As at 30 June 2025 6,813 - 49,072 4,773 60,658
Depreciation
As at 1 July 2024 5,223 26,818 34,849 12,686 79,576
Provided during the period 407 - 4,279 819 5,505
Disposals - (26,818 ) - (9,438 ) (36,256 )
As at 30 June 2025 5,630 - 39,128 4,067 48,825
Net Book Value
As at 30 June 2025 1,183 - 9,944 706 11,833
As at 1 July 2024 1,590 32,778 14,223 1,883 50,474
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,419 15,437
Prepayments and accrued income 2,165 2,035
Other debtors 142,647 140,185
153,231 157,657
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Corporation tax 16,055 30,319
VAT 18,872 26,658
Pension creditor 147 123
Accruals and deferred income 15,188 7,791
Director's loan account 6 4,681
50,267 69,572
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mrs Aleksandra David (4,681 ) 43,239 (38,564 ) - (6 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mrs Aleksandra David - 6,710
10. Related Party Transactions
AD Asset & Property Investments LtdA company under common control.A company in which Aleksandra David is a director and a shareholder.

AD Asset & Property Investments Ltd

A company under common control.

A company in which Aleksandra David is a director and a shareholder.

AD Vault LtdA company under common control.A company in which Aleksandra David is a director and a shareholder.

AD Vault Ltd

A company under common control.

A company in which Aleksandra David is a director and a shareholder.

11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Aleksandra David by virtue of her ownership of 100% of the issued share capital in the company.
Page 4