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Registered number: 14005651
Automotive Process Advisors (APA) Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
TAG Accountants Group Limited
Automotive Process Advisors (APA) Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
Automotive Process Advisors (APA) Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 14005651

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 18,118 |  | - |
Cash at bank and in hand |  | 143,790 |  | 110,763 |
|  | 161,908 |  | 110,763 |
Creditors: Amounts Falling Due Within One Year | 5 | (13,495 ) |  | (10,794 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 148,413 |  | 99,969
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 148,413 |  | 99,969
NET ASSETS |  |  | 148,413 |  | 99,969
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 148,411 |  | 99,967
SHAREHOLDERS' FUNDS |  |  | 148,413 |  | 99,969

Page 1
Page 2
Automotive Process Advisors (APA) Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Nicholas Herrmann Director
15th February 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Automotive Process Advisors (APA) Ltd
Statement of Changes in Equity
For The Year Ended 31 August 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 September 2023 | 2 | 67,016 | 67,018
Profit for the year and total comprehensive income | - | 41,151 | 41,151
Dividends paid | - | (8,200) | (8,200)
As at 31 August 2024 and 1 September 2024 | 2 | 99,967 | 99,969
Profit for the year and total comprehensive income | - | 48,644 | 48,644
Dividends paid | - | (200) | (200)
As at 31 August 2025 | 2 | 148,411 | 148,413

Page 3
Page 4
Automotive Process Advisors (APA) Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Automotive Process Advisors (APA) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14005651 . The registered office is 9 Shottery Brook Office Park, Timothys Bridge Road, Stratford Upon Avon, CV37 9NR.
2. Accounting Policies
2.1. Basis of Preparation of 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.
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.
These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.
Going concern
The financial statements have been prepared on a going concern basis.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.3. Turnover
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
Page 4
Page 5
Automotive Process Advisors (APA) Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.4. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for theyear, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,118 |  | -

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Other creditors | 1,059 |  | 1,107
Taxation and social security | 12,436 |  | 9,688
| 13,495 |  | 10,794

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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