Autoparts Precious Metals (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09733385

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,102		36,901
Investments	5		278,667		278,667

			307,769		315,568
CURRENT ASSETS
Stocks	6	925,204		1,296,110
Debtors	7	2,172,557		1,997,353
Cash at bank and in hand		371,162		206,098

		3,468,923		3,499,561
Creditors: Amounts Falling Due Within One Year	8	(42,359 )		(133,296 )

NET CURRENT ASSETS (LIABILITIES)			3,426,564		3,366,265

TOTAL ASSETS LESS CURRENT LIABILITIES			3,734,333		3,681,833

NET ASSETS			3,734,333		3,681,833

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			3,734,233		3,681,733

SHAREHOLDERS' FUNDS			3,734,333		3,681,833

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Autoparts Precious Metals (UK) Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 his 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

R C Barnes

Director

9 December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Autoparts Precious Metals (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09733385 . The registered office is Oakwood House Guildford Road, Bucks Green, Horsham, West Sussex, RH12 3JJ.

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. 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:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Reducing balance

2.4. 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: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	167,352	26,591	1,515	28,538	223,996
Additions	1,936	-	-	-	1,936

As at 31 March 2025	169,288	26,591	1,515	28,538	225,932

Depreciation
As at 1 April 2024	134,425	23,929	1,202	27,539	187,095
Provided during the period	8,657	666	79	333	9,735

As at 31 March 2025	143,082	24,595	1,281	27,872	196,830

...CONTINUED

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Autoparts Precious Metals (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	26,206	1,996	234	666	29,102

As at 1 April 2024	32,927	2,662	313	999	36,901

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	278,667

As at 31 March 2025	278,667

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	278,667

As at 1 April 2024	278,667

6. Stocks

	2025	2024
	£	£
Stock	925,204	1,296,110

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,340	79,136
Amounts owed by group undertakings	1,017,200	993,200
Other debtors	1,150,017	925,017

	2,172,557	1,997,353

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,004	15,476
Other creditors	2,000	117,200
Taxation and social security	38,355	620

	42,359	133,296

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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