Company registration number 12095792 (England and Wales)
A P SMITH RIGGING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
A P SMITH RIGGING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
A P SMITH RIGGING LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,665
3,553
Current assets
Debtors
4
4,830
5,216
Cash at bank and in hand
161,510
128,281
166,340
133,497
Creditors: amounts falling due within one year
5
(14,244)
(15,264)
Net current assets
152,096
118,233
Net assets
154,761
121,786
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
154,760
121,785
Total equity
154,761
121,786

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 April 2026
A P K Smith
Director
Company registration number 12095792 (England and Wales)
A P SMITH RIGGING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

A P Smith Rigging Limited is a private company limited by shares incorporated in England and Wales. The registered office is 37a Potter Hill, Greasbrough, Rotherham, South Yorkshire, England, S61 4NX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

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

1.3
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
20% straight line
Motor vehicles
25% reduced balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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.

A P SMITH RIGGING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
7,750
Depreciation and impairment
At 1 August 2024
4,197
Depreciation charged in the year
888
At 31 July 2025
5,085
Carrying amount
At 31 July 2025
2,665
At 31 July 2024
3,553
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
224
555
Other debtors
4,606
4,661
4,830
5,216
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
9,365
8,908
Other creditors
4,879
6,356
14,244
15,264
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