AP Machinery & Hire Ltd - Filleted accounts

Registered number

09301579

AP Machinery & Hire Ltd

Filleted Accounts

30 July 2025

AP Machinery & Hire Ltd
Registered number:		09301579
Balance Sheet
as at 30 July 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	8,787			12,507
Cash at bank and in hand		266			225
		9,053			12,732

Creditors: amounts falling due within one year	4	(18,292)			(21,952)

Net current liabilities			(9,239)			(9,220)

Net liabilities			(9,239)			(9,220)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(9,339)			(9,320)

Shareholder's funds			(9,239)			(9,220)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Daniel Aeron Davies
Director
Approved by the board on 7 May 2026

AP Machinery & Hire Ltd
Notes to the Accounts
for the year ended 30 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Debtors		2025		2024
£				£

	Other debtors		8,787		12,507


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		18,292		21,152
	Other creditors		-		800
			18,292		21,952


5	Other information

	AP Machinery & Hire Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	255 Poulton Road
	Wallasey
	Wirral
	CH44 4BT