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Company Registration No. 09561902 (England and Wales)
APS CONSTRUCTION LTD Unaudited accounts for the year ended 30 April 2025
APS CONSTRUCTION LTD Unaudited accounts Contents
Page
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APS CONSTRUCTION LTD Company Information for the year ended 30 April 2025
Directors
Amrit Othi Harpreet Kaur Othi
Company Number
09561902 (England and Wales)
Registered Office
47 Egham Crescent Cheam, Sutton Surrey SM3 9AP United Kingdom
Accountants
FR Accounting Services 65 St Helier Avenue Morden Surrey SM4 6HY
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APS CONSTRUCTION LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,297 
18,122 
Current assets
Inventories
18,140 
18,140 
Debtors
1,814 
14,151 
Cash at bank and in hand
8,896 
10,770 
28,850 
43,061 
Creditors: amounts falling due within one year
(40,174)
(56,321)
Net current liabilities
(11,324)
(13,260)
Net assets
1,973 
4,862 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,873 
4,762 
Shareholders' funds
1,973 
4,862 
For the year ending 30 April 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 September 2025 and were signed on its behalf by
Amrit Othi Director Company Registration No. 09561902
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APS CONSTRUCTION LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
APS CONSTRUCTION LTD is a private company, limited by shares, registered in England and Wales, registration number 09561902. The registered office is 47 Egham Crescent, Cheam, Sutton, Surrey, SM3 9AP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% RB
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
37,595 
1,806 
39,401 
At 30 April 2025
37,595 
1,806 
39,401 
Depreciation
At 1 May 2024
20,677 
602 
21,279 
Charge for the year
4,229 
596 
4,825 
At 30 April 2025
24,906 
1,198 
26,104 
Net book value
At 30 April 2025
12,689 
608 
13,297 
At 30 April 2024
16,918 
1,204 
18,122 
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APS CONSTRUCTION LTD Notes to the Accounts for the year ended 30 April 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,814 
14,151 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,811 
18,217 
VAT
5,952 
4,302 
Obligations under finance leases and hire purchase contracts
24,503 
24,503 
Taxes and social security
(27)
7,362 
Other creditors
1,935 
1,937 
40,174 
56,321 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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