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Registration number: 04009145

Another Perfect Delivery Limited
Annual Report and Unaudited Financial Statements- Companies house filing
for the Year Ended 31 May 2025

Another Perfect Delivery Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Another Perfect Delivery Limited

(Registration number: 04009145)
Statement of Financial Position as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 27,015 | 34,420
Current assets |  |  |
Stocks | 5 | 2,380 | 4,085
Debtors | 6 | 127,966 | 136,880
Cash at bank and in hand |  | 29,466 | 57,833
|  | 159,812 | 198,798
Creditors: Amounts falling due within one year | 7 | (210,078) | (173,155)
Net current (liabilities)/assets |  | (50,266) | 25,643
Total assets less current liabilities |  | (23,251) | 60,063
Creditors: Amounts falling due after more than one year | 7 | (23,914) | (35,505)
Provisions for liabilities |  | (5,133) | (6,540)
Net (liabilities)/assets |  | (52,298) | 18,018
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | (52,398) | 17,918
Shareholders' (deficit)/funds |  | (52,298) | 18,018

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Income Statement.

Another Perfect Delivery Limited

(Registration number: 04009145)
Statement of Financial Position as at 31 May 2025

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:

......................................... Mr P W Bennett Company secretary and director

Another Perfect Delivery Limited

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

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

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.

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

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Another Perfect Delivery Limited

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position 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 | 25% reducing balance
Fixtures and fittings | 33% reducing balance

Stocks

Stocks are stated at the lower of cost and is determined using the first-in, first-out (FIFO) method.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Another Perfect Delivery Limited

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

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 income statement 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.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.
Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 8).

Another Perfect Delivery Limited

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

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 June 2024 | 9,109 | 71,342 | 80,451
Additions | 2,300 | - | 2,300
Disposals | - | (10,493) | (10,493)
At 31 May 2025 | 11,409 | 60,849 | 72,258
Depreciation
At 1 June 2024 | 7,361 | 38,670 | 46,031
Charge for the year | 1,349 | 8,108 | 9,457
Eliminated on disposal | - | (10,245) | (10,245)
At 31 May 2025 | 8,710 | 36,533 | 45,243
Carrying amount
At 31 May 2025 | 2,699 | 24,316 | 27,015
At 31 May 2024 | 1,748 | 32,672 | 34,420

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 2,380 | 4,085

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 120,432 | 128,784
Other debtors | 2,793 | -
Prepayments | 4,741 | 8,096
| 127,966 | 136,880

Another Perfect Delivery Limited

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

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Bank loans and overdrafts | 8 | 16,701 | 15,783
Trade creditors |  | 108,545 | 97,696
Taxation and social security |  | 17,285 | 22,372
Accruals and deferred income |  | 19,626 | 12,652
Other creditors |  | 47,921 | 24,652
|  | 210,078 | 173,155

Creditors include net obligations under hire purchase contracts which are secured against the assets to which they relate.

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 8 | 23,914 | 35,505

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 16,488 | 21,437
Hire purchase contracts | 7,426 | 14,068
| 23,914 | 35,505

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,059 | 9,925
Hire purchase contracts | 6,642 | 5,858
| 16,701 | 15,783

Another Perfect Delivery Limited

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

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 8,340 | 8,340
Later than one year and not later than five years | 4,170 | 12,510
| 12,510 | 20,850

The amount of non-cancellable operating lease payments recognised as an expense during the year was £8,340 (2024 - £8,340).

10 | Related party transactions

During the year the company was charged management fees by its former parent company totalling £20,000 (2024 - £60,000). The company charged £244,515 in the year for services provided to them (2024 - £254,489). All transactions were undertaken at normal market rates.

11 | Going concern

The financial statements have been prepared on a going concern basis due to the continuing support of the company's creditors.