APSC Electrical Ltd 08985953 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is Electrical Installation Digita Accounts Production Advanced 6.30.9574.0 true 08985953 2024-05-01 2025-04-30 08985953 2025-04-30 08985953 core:RetainedEarningsAccumulatedLosses 2025-04-30 08985953 core:ShareCapital 2025-04-30 08985953 core:CurrentFinancialInstruments 2025-04-30 08985953 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 08985953 core:OtherPropertyPlantEquipment 2025-04-30 08985953 bus:SmallEntities 2024-05-01 2025-04-30 08985953 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 08985953 bus:FilletedAccounts 2024-05-01 2025-04-30 08985953 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08985953 bus:RegisteredOffice 2024-05-01 2025-04-30 08985953 bus:Director1 2024-05-01 2025-04-30 08985953 bus:Director2 2024-05-01 2025-04-30 08985953 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08985953 core:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 08985953 core:ShareCapital 2024-05-01 2025-04-30 08985953 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 08985953 core:PlantMachinery 2024-05-01 2025-04-30 08985953 countries:AllCountries 2024-05-01 2025-04-30 08985953 2024-04-30 08985953 core:RetainedEarningsAccumulatedLosses 2024-04-30 08985953 core:ShareCapital 2024-04-30 08985953 core:OtherPropertyPlantEquipment 2024-04-30 08985953 2023-05-01 2024-04-30 08985953 2024-04-30 08985953 core:CurrentFinancialInstruments 2024-04-30 08985953 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 08985953 core:OtherPropertyPlantEquipment 2024-04-30 08985953 core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 08985953 core:ShareCapital 2023-05-01 2024-04-30 08985953 2023-04-30 08985953 core:RetainedEarningsAccumulatedLosses 2023-04-30 08985953 core:ShareCapital 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 08985953

APSC Electrical Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 April 2025

APSC Electrical Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Statement of Changes in Equity | 4
Notes to the Unaudited Abridged Financial Statements | 5 to 7

APSC Electrical Ltd

Company Information

Directors | Alan Paul Cooper Susan Cooper

Registered office | 4 Etterick Grove Sunderland SR4 8PZ

APSC Electrical Ltd

(Registration number: 08985953)
Abridged Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 165
Current assets |  |  |
Debtors |  | 8,333 | 8,333
Cash at bank and in hand |  | 553 | 1,539
|  | 8,886 | 9,872
Creditors: Amounts falling due within one year |  | (11,466) | (9,646)
Net current (liabilities)/assets |  | (2,580) | 226
Total assets less current liabilities |  | (2,580) | 391
Provisions for liabilities |  | - | (31)
Accruals and deferred income |  | (1,512) | (1,512)
Net liabilities |  | (4,092) | (1,152)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (4,192) | (1,252)
Shareholders' deficit |  | (4,092) | (1,152)

For the financial year ending 30 April 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and 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 Profit and Loss Account.

APSC Electrical Ltd

(Registration number: 08985953)
Abridged Balance Sheet as at 30 April 2025

Approved and authorised by the Board on 26 March 2026 and signed on its behalf by:

.........................................

Alan Paul Cooper

Director

APSC Electrical Ltd

Statement of Changes in Equity for the Year Ended 30 April 2025

| Share capital £ | Retained earnings £ | Total £
At 1 May 2024 | 100 | (1,252) | (1,152)
Loss for the year | - | (2,940) | (2,940)
At 30 April 2025 | 100 | (4,192) | (4,092)

| Share capital £ | Retained earnings £ | Total £
At 1 May 2023 | 100 | 1,571 | 1,671
Loss for the year | - | (2,823) | (2,823)
At 30 April 2024 | 100 | (1,252) | (1,152)

APSC Electrical Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 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:
4 Etterick Grove
Sunderland
SR4 8PZ
United Kingdom

These financial statements were authorised for issue by the Board on 26 March 2026.

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 abridged 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 abridged 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

Tangible assets

Tangible assets are stated in the balance sheet 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 | 20% straight line

APSC Electrical Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

APSC Electrical Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 1,540 | 1,540
At 30 April 2025 | 1,540 | 1,540
Depreciation
At 1 May 2024 | 1,375 | 1,375
Charge for the year | 165 | 165
At 30 April 2025 | 1,540 | 1,540
Carrying amount
At 30 April 2025 | - | -
At 30 April 2024 | 165 | 165