Registration number: 07726320

APT Structures Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

APT Structures Limited

Company Information

Director

Mr K Brati

Registered office

3 Commerce Road Brentford Middlesex TW8 8LE

Accountants

Grays Accountants Ltd

APT Structures Limited

(Registration number: 07726320)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Stocks	5	45,000	45,000
Debtors	6	139	151
Cash at bank and in hand		1,099	1,973
		46,238	47,124
Creditors: Amounts falling due within one year	7	(61,289)	(49,108)
Total assets less current liabilities		(15,051)	(1,984)
Creditors: Amounts falling due after more than one year	7	(2,500)	(15,000)
Net liabilities		(17,551)	(16,984)
Capital and reserves
Called up share capital		120	120
Retained earnings		(17,671)	(17,104)
Shareholders' deficit		(17,551)	(16,984)

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 December 2025
 

......................................... Mr K Brati Director

APT Structures Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
3 Commerce Road
Brentford
Middlesex
TW8 8LE

These financial statements were authorised for issue by the director on 5 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% on cost
Office equipment	20% on cost

APT Structures Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

APT Structures Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	1,050	4,138	5,188
At 31 March 2025	1,050	4,138	5,188
Depreciation
At 1 April 2024	1,050	4,138	5,188
At 31 March 2025	1,050	4,138	5,188
Carrying amount
At 31 March 2025	-	-	-

5

Stocks

	2025 £	2024 £
Work in progress	45,000	45,000

6

Debtors

Current	2025 £	2024 £
Other debtors	139	151
	139	151

APT Structures Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	10,000	10,000
Trade creditors		12	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest		20,202	8,920
Taxation and social security		111	111
Other creditors		30,964	30,077
		61,289	49,108

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	2,500	15,000

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,500	15,000

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,000	10,000

9	Parent and ultimate parent undertaking

The company's immediate parent is APT Scaffolding Limited, incorporated in United Kingdom.

 The most senior parent entity producing publicly available financial statements is APT Scaffolding Limited.