REGISTERED NUMBER: 08911685 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

APPEARANCE UK AM-PM SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P C Munn

SECRETARY:

Mrs A Munn

REGISTERED OFFICE:

14 Tyne Close

Chandlers Ford

Eastleigh

Hampshire

SO53 4RH

REGISTERED NUMBER:

08911685 (England and Wales)

ACCOUNTANTS:

Robert Anthony ACA

36 Merdon Avenue

Chandlers Ford

Eastleigh

Hampshire

SO53 1EP

FIXED ASSETS

Tangible assets

4

29,656

4,145

CURRENT ASSETS

Stocks

9,750

10,860

Debtors

5

89,490

74,480

Cash at bank

77

77

99,317

85,417

CREDITORS

Amounts falling due within one year

6

(79,686

)

(68,825

)

NET CURRENT ASSETS

19,631

16,592

TOTAL ASSETS LESS CURRENT LIABILITIES

49,287

20,737

CREDITORS

Amounts falling due after more than one year

7

(23,843

)

(7,500

)

PROVISIONS FOR LIABILITIES

(5,404

)

(506

)

NET ASSETS

20,040

12,731

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

19,940

12,631

SHAREHOLDERS' FUNDS

20,040

12,731

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 30 December 2025 and were signed by:

P C Munn - Director

1.	STATUTORY INFORMATION

Appearance UK AM-PM Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

25,798

Additions

29,432

At 31 March 2025

55,230

DEPRECIATION

At 1 April 2024

21,653

Charge for year

3,921

At 31 March 2025

25,574

NET BOOK VALUE

At 31 March 2025

29,656

At 31 March 2024

4,145

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

27,370

At 31 March 2025

27,370

DEPRECIATION

Charge for year

2,370

At 31 March 2025

2,370

NET BOOK VALUE

At 31 March 2025

25,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

50,846

27,161

Other debtors

38,644

47,319

89,490

74,480

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

28,889

24,853

Hire purchase contracts

4,398

-

Trade creditors

31,236

27,284

Taxation and social security

13,759

15,061

Other creditors

1,404

1,627

79,686

68,825

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,500

7,500

Hire purchase contracts

21,343

-

23,843

7,500

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

25,741

-

9.	CONTINGENT LIABILITIES

There exists a contingent liability with respect to a tax liability on the loan to the director. The amount of this liability is dependent upon the extent to which the loan is repaid by 31 December 2025. The maximum amount of the liability assuming no repayment of the loan is £1,568.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

P C Munn

Balance outstanding at start of year

21,306

24,006

Amounts advanced

15,944

5,300

Amounts repaid

(16,579

)

(8,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,671

21,306

The advance to the director is unsecured and is repayable upon demand. Interest charged on the advance for the year amounted to £567 (2024: £553).