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REGISTERED NUMBER: 11765709 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

APC TRANSPORT LTD

| APC TRANSPORT LTD (REGISTERED NUMBER: 11765709) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| APC TRANSPORT LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2024

| DIRECTOR: | J K Cruddas

| REGISTERED OFFICE: | 15 Wheeldale Court

| Bridlington

| East Yorkshire

| YO16 6RU

| REGISTERED NUMBER: | 11765709 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

| APC TRANSPORT LTD (REGISTERED NUMBER: 11765709) |

BALANCE SHEET

30 APRIL 2024

| 30.4.24 | 30.4.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 158,985 |  | 98,738 |  |

CURRENT ASSETS

Debtors | 5 | 104,783 |  | 99,778 |  |

Cash at bank | 6,483 |  | 10,719 |  |

111,266 |  | 110,497 |  |

CREDITORS

Amounts falling due within one year | 6 | 137,425 |  | 104,633 |  |

NET CURRENT (LIABILITIES)/ASSETS | (26,159 | ) | 5,864 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 132,826 |  | 104,602 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (126,400 | ) | (99,141 | ) |

PROVISIONS FOR LIABILITIES | (6,166 | ) | (5,422 | ) |

NET ASSETS | 260 |  | 39 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1 |  | 1 |  |

Retained earnings | 259 |  | 38 |  |

SHAREHOLDERS' FUNDS | 260 |  | 39 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| APC TRANSPORT LTD (REGISTERED NUMBER: 11765709) |

BALANCE SHEET - continued

30 APRIL 2024

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 May 2026 and were signed by:

J K Cruddas - Director

| APC TRANSPORT LTD (REGISTERED NUMBER: 11765709) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

1. | STATUTORY INFORMATION

| APC Transport Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the 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. The financial statements have been prepared under the historical cost convention.

| The company ceased trading after the year end; therefore, these accounts have been prepared on a basis other than a going concern.

| Turnover

| Turnover represents haulage services and is recognised on the completion of work performed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the statement of income and retained earnings over the period to which they relate.

| APC TRANSPORT LTD (REGISTERED NUMBER: 11765709) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2024

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2023 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 May 2023 | 153,955 |  |

| Additions | 99,800 |  |

| At 30 April 2024 | 253,755 |  |

| DEPRECIATION

| At 1 May 2023 | 55,217 |  |

| Charge for year | 39,553 |  |

| At 30 April 2024 | 94,770 |  |

| NET BOOK VALUE

| At 30 April 2024 | 158,985 |  |

| At 30 April 2023 | 98,738 |  |

| The net book value of tangible fixed assets includes £ 131,486 (2023 - £ 74,273 ) in respect of assets held under hire purchase contracts.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.24 |  | 30.4.23

£ | £ |

| Trade debtors | 57,723 |  | 52,751 |  |

| Other debtors | 47,060 |  | 47,027 |  |

104,783 |  | 99,778 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.24 |  | 30.4.23

£ | £ |

| Bank loans and overdrafts | 22,200 |  | 7,200 |  |

| Hire purchase contracts | 48,549 |  | 38,367 |  |

| Trade creditors | 17,800 |  | 32,226 |  |

| Taxation and social security | 40,478 |  | 23,623 |  |

| Other creditors | 8,398 |  | 3,217 |  |

137,425 |  | 104,633 |  |

| APC TRANSPORT LTD (REGISTERED NUMBER: 11765709) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2024

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.24 |  | 30.4.23

£ | £ |

| Bank loans | 51,901 |  | 52,104 |  |

| Hire purchase contracts | 74,499 |  | 47,037 |  |

126,400 |  | 99,141 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.24 |  | 30.4.23

£ | £ |

| Hire purchase contracts | 123,048 |  | 85,404 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.24 |  | 30.4.23

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

| 30.4.24 |  | 30.4.23

£ | £ |

| A P Cruddas

| Balance outstanding at start of year | 34,773 |  | 12,123 |  |

| Amounts advanced | - |  | 22,650 |  |

| Amounts repaid | (243 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 34,530 |  | 34,773 |  |