REGISTERED NUMBER: 03607950 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

APC Manchester Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

23,628

41,210

CURRENT ASSETS

Debtors

5

363,544

429,562

Cash at bank and in hand

45,229

156,156

408,773

585,718

CREDITORS

Amounts falling due within one year

6

(301,652

)

(346,388

)

NET CURRENT ASSETS

107,121

239,330

TOTAL ASSETS LESS CURRENT LIABILITIES

130,749

280,540

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

80,749

230,540

130,749

280,540

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

Mr R Q Abel - Director

1.	STATUTORY INFORMATION

APC Manchester Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03607950

Registered office:

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

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.

Going concern

The Director has considered the financial stability of the company. Based upon the combination of cost reduction and introduction of funds by the Director after the year 31st March 2025, the Director considers the company can continue to prepare the accounts under a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Over the period of the lease

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

17,184

157,981

190,836

366,001

DEPRECIATION

At 1 April 2024

17,184

149,888

157,719

324,791

Charge for year

-

3,324

14,258

17,582

At 31 March 2025

17,184

153,212

171,977

342,373

NET BOOK VALUE

At 31 March 2025

-

4,769

18,859

23,628

At 31 March 2024

-

8,093

33,117

41,210

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

266,407

304,146

Other debtors

97,137

125,416

363,544

429,562

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

175,620

161,855

Taxation and social security

19,921

60,807

Other creditors

106,111

123,726

301,652

346,388