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Registered number: 07337550
AP Lifting Gear Company Ltd.
Unaudited Financial Statements
For The Year Ended 31 August 2025
AP Lifting Gear Company Ltd.
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
AP Lifting Gear Company Ltd.
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 07337550

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 84,500 |  | 97,500
Tangible Assets | 5 |  | 1,484,989 |  | 1,495,918
|  |  | 1,569,489 |  | 1,593,418
CURRENT ASSETS
Stocks | 6 | 8,479,011 |  | 7,838,063 |
Debtors | 7 | 1,132,126 |  | 1,394,240 |
Cash at bank and in hand |  | 11,801 |  | 13,457 |
|  | 9,622,938 |  | 9,245,760 |
Creditors: Amounts Falling Due Within One Year | 8 | (6,467,246 ) |  | (6,129,454 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,155,692 |  | 3,116,306
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,725,181 |  | 4,709,724
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (283,571 ) |  | (397,772 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,850 ) |  | (16,600 )
NET ASSETS |  |  | 4,426,760 |  | 4,295,352
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Income Statement |  |  | 4,425,760 |  | 4,294,352
SHAREHOLDERS' FUNDS |  |  | 4,426,760 |  | 4,295,352

Page 1
Page 2
AP Lifting Gear Company Ltd.
Statement of Financial Position (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 member has 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.
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 Income Statement.
On behalf of the board

Mr A Yarnold Director
28/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
AP Lifting Gear Company Ltd.
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
AP Lifting Gear Company Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 07337550 . The registered office is 92 Northfield Road, Dudley, West Midlands, DY2 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the straight line basis over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 0.1% Straight line
Plant & Machinery | 25% Reducing balance
Motor Vehicles | 20% Reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
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AP Lifting Gear Company Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. 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 company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 the year, 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.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 38 (2024: 36)
38 36
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 130,000
As at 31 August 2025 | 130,000
Amortisation
As at 1 September 2024 | 32,500
Provided during the period | 13,000
As at 31 August 2025 | 45,500
Net Book Value
As at 31 August 2025 | 84,500
As at 1 September 2024 | 97,500

Page 4
Page 5
AP Lifting Gear Company Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 1,439,813 | 288,594 | 94,969 | 1,823,376
Additions | - | 18,120 | - | 18,120
Disposals | - | - | (9,554 ) | (9,554 )
As at 31 August 2025 | 1,439,813 | 306,714 | 85,415 | 1,831,942
Depreciation
As at 1 September 2024 | 12,745 | 254,944 | 59,769 | 327,458
Provided during the period | 1,440 | 10,726 | 7,653 | 19,819
Disposals | - | - | (324 ) | (324 )
As at 31 August 2025 | 14,185 | 265,670 | 67,098 | 346,953
Net Book Value
As at 31 August 2025 | 1,425,628 | 41,044 | 18,317 | 1,484,989
As at 1 September 2024 | 1,427,068 | 33,650 | 35,200 | 1,495,918

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 8,479,011 |  | 7,838,063

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 760,006 |  | 865,514
Other debtors | 372,120 |  | 528,726
| 1,132,126 |  | 1,394,240

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 578,426 |  | 727,755
Bank loans and overdrafts | 272,614 |  | 188,683
Other creditors | 5,129,205 |  | 4,870,923
Taxation and social security | 487,001 |  | 342,093
| 6,467,246 |  | 6,129,454

Bank loans and overdraft are secured by a fixed and floating charge over all Company assets.
Page 5
Page 6
AP Lifting Gear Company Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 283,571 |  | 397,772

Bank loans and overdraft are secured by a fixed and floating charge over all Company assets.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

11. Related Party Transactions
During the year the Company sold goods to the value of £1,435,597 (2024: £1,274,812) to a related party which is under the control of the director's close family members.
The Company also rented part of its premises in the year to the related party, the total rent received in the year was £6,000. Amounts owed by the related party at the year end amounted to £32,394 (2024 £131,091). All transactions with the related party were at an arms length basis and at prevailing market rates.
At the year end an amount included in other creditors of £5,043,467 (2024: £4,818,424) was owed to the director.
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