A-Plus Trading Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07845645

A-Plus Trading Limited

Filleted Unaudited Financial Statements

31 March 2025

A-Plus Trading Limited

Financial Statements

Year ended 31 March 2025

Contents	Pages

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 6

A-Plus Trading Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of A-Plus Trading Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A-Plus Trading Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the director of A-Plus Trading Limited in accordance with the terms of our engagement letter dated 8 December 2020. Our work has been undertaken solely to prepare for your approval the financial statements of A-Plus Trading Limited and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A-Plus Trading Limited and its director for our work or for this report.

It is your duty to ensure that A-Plus Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A-Plus Trading Limited. You consider that A-Plus Trading Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of A-Plus Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

22 December 2025

A-Plus Trading Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	113	384
Investments	6	1	1
		----	----
		114	385

Current assets

Debtors	7	232,089	199,509
Cash at bank and in hand		23,134	57,953
		---------	---------
		255,223	257,462

Creditors: amounts falling due within one year	8	28,213	25,330
		---------	---------
Net current assets		227,010	232,132
		---------	---------
Total assets less current liabilities		227,124	232,517

Creditors: amounts falling due after more than one year	9	1,677	11,600
		---------	---------
Net assets		225,447	220,917
		---------	---------

A-Plus Trading Limited

Statement of Financial Position (continued)

31 March 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	1	1
Profit and loss account	225,446	220,916
	---------	---------
Shareholder funds	225,447	220,917
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Mr G Clark
Director

Company registration number: 07845645

A-Plus Trading Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hebblethwaites, 2 Westbrook Court, Sharrow Vale Road, Sheffield, S11 8YZ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in associates

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	15,696	15,696
	--------	--------
Depreciation
At 1 April 2024	15,312	15,312
Charge for the year	271	271
	--------	--------
At 31 March 2025	15,583	15,583
	--------	--------
Carrying amount
At 31 March 2025	113	113
	--------	--------
At 31 March 2024	384	384
	--------	--------

6. Investments

	Shares in participating interests
	£
Cost
At 1 April 2024 and 31 March 2025	1
	----
Impairment
At 1 April 2024 and 31 March 2025	–
	----

Carrying amount
At 31 March 2025	1
	----
At 31 March 2024	1
	----

7. Debtors

	2025	2024
	£	£
Trade debtors	77,582	77,585
Other debtors	154,507	121,924
	---------	---------
	232,089	199,509
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,923	9,673
Trade creditors	7,814	2,463
Corporation tax	–	2,871
Social security and other taxes	3,502	2,745
Other creditors	6,974	7,578
	--------	--------
	28,213	25,330
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,677	11,600
	-------	--------

Bank borrowings are in respect of support available from the Government's Covid bounce back loan scheme. This loan is repayable within 6 years from May 2020, with no repayments due for the first 12 months. Interest of 2.5% is payable monthly and the first 12 months interest was covered by the Government who also act as guarantor for the loan.