Company Registration No. 14000234 (England and Wales)
AP Creations Ltd
Unaudited accounts
for the year ended 31 March 2025
AP Creations Ltd
Unaudited accounts
Contents
AP Creations Ltd
Company Information
for the year ended 31 March 2025
Director
Pierre Claude Michel Monnier
Company Number
14000234 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
UNITED KINGDOM
Accountants
Sleek Accounting Ltd
4th Floor
205 Regent Street
London
W1B 4HB
AP Creations Ltd
Statement of financial position
as at 31 March 2025
Investments
195,795
96,795
Cash at bank and in hand
20,272
11,451
Creditors: amounts falling due within one year
(412,560)
(215,841)
Net current liabilities
(260,810)
(161,015)
Net liabilities
(65,015)
(64,220)
Called up share capital
10,000
10,000
Profit and loss account
(75,015)
(74,220)
Shareholders' funds
(65,015)
(64,220)
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 members have 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 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 and authorised for issue on 23 December 2025 and were signed on its behalf by
Pierre Claude Michel Monnier
Director
Company Registration No. 14000234
AP Creations Ltd
Notes to the Accounts
for the year ended 31 March 2025
AP Creations Ltd is a private company, limited by shares, registered in England and Wales, registration number 14000234. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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Investments
Other investments
Valuation at 1 April 2024
96,795
Valuation at 31 March 2025
195,795
AP Creations Ltd
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
Other debtors
63,635
16,875
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
384,262
202,597
Amounts owed to group undertakings and other participating interests
744
744
Loans from directors
191
-
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Pierre Claude Michel Monnier
Overdrawn Directors Loan Account
1,301
-
1,301
-
8
Transactions with related parties
AP Creations Limited is a subsidiary of Figured Limited. The amount owed to Figured Limited at the balance sheet date was £744 (2024: £744).
AP Creations Ltd is a wholly owned subsidiary of Figured Limited, a company registered in Hongkong.
The registered office of the parent company is Unit 2A, 17/F, Glenealy Tower, No. 1 Glenealy, Central, Hong Kong.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).