APR Engineering Group Limited - Filleted accounts

Registered number

08810231

APR Engineering Group Limited

Filleted Accounts

31 March 2025

APR Engineering Group Limited
Registered number:		08810231
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		200			200

Current assets
Debtors	4	45,428			65,999
Cash at bank and in hand		1,131,029			1,002,812
		1,176,457			1,068,811

Creditors: amounts falling due within one year	5	(400,896)			(264,299)

Net current assets			775,561			804,512

Net assets			775,761			804,712

Capital and reserves
Called up share capital			100			100
Profit and loss account			775,661			804,612

Shareholders' funds			775,761			804,712

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Randell
Director
Approved by the board on 31 December 2025

APR Engineering Group Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024			200

	At 31 March 2025			200


4	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	28,728		52,728
	Other debtors	16,700		13,271
		45,428		65,999

	Included in other debtors are overdrawn directors current accounts totalling £12,270 (2024 - £1,132) on which interest is paid at the HM Revenue and Customs approved rate and which are repayable on demand and were repaid within nine months of the year end.


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest	383,743		247,275
	Taxation and social security costs	10,638		-
	Other creditors	6,515		17,024
		400,896		264,299


6	Events after the reporting date

	There were no post balance sheet events required to be reflected or disclosed within these financial statements.


7	Contingent liabilities

	There were no contingent liabilities required to be reflected or disclosed within these financial statements.


8	Other information

	APR Engineering Group Limited is a private company limited by shares and incorporated in England under the number 08810231. Its registered office is:
	1 Chartmoor Road
	Leighton Buzzard
	LU7 4WG

	The company is exempt from preparing group financial statements as it is a parent company of a small group.