AP Mechanical Engineering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09913418

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		552,182		502,052

			552,182		502,052
CURRENT ASSETS
Stocks	5	5,000		20,000
Debtors	6	176,992		163,495
Cash at bank and in hand		15,905		-

		197,897		183,495
Creditors: Amounts Falling Due Within One Year	7	(107,607 )		(129,918 )

NET CURRENT ASSETS (LIABILITIES)			90,290		53,577

TOTAL ASSETS LESS CURRENT LIABILITIES			642,472		555,629

Creditors: Amounts Falling Due After More Than One Year			(288,615 )		(242,172 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(45,489 )		(30,334 )

NET ASSETS			308,368		283,123

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			308,268		283,023

SHAREHOLDERS' FUNDS			308,368		283,123

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AP Mechanical Engineering Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 Profit and Loss Account.

On behalf of the board

Mr Ralph Pollard

Director

21 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

AP Mechanical Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09913418 . The registered office is 3 Atlas House, West Devon Business Park, Tavistock, Devon, PL19 9DP.

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 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 value added tax, returns,

rebates and discounts and after eliminating sales within the company.

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.

2.3. 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:

Freehold	25% reducing balance/Nil
Plant & Machinery	20% straight line
Motor Vehicles	25% reducing balance
Computer Equipment	3 years straight line

2.4. Leasing and Hire Purchase Contracts

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards

of ownership to the lessee.

Assets held under hire purchase/finance leases are recognised at the lower of their fair value at inception of the lease

and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the

shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the

Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease

obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2.5. 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.

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AP Mechanical Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a

change attributable to an item of income or expense recognised as other comprehensive income is also recognised

directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the company operates and generates taxable

income.

Deferred corporation tax is recognised on temporary differences arising between the tax bases of assets and

liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the

company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively

enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up

against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to

be recovered based on current or future taxable profit.

2.7. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the

company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient

assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If

contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	430,078	240,720	84,578	26,858	782,234
Additions	-	91,514	-	7,500	99,014

As at 31 December 2025	430,078	332,234	84,578	34,358	881,248

Depreciation
As at 1 January 2025	46,849	175,315	43,847	14,171	280,182
Provided during the period	(4,773 )	34,960	10,183	8,514	48,884

As at 31 December 2025	42,076	210,275	54,030	22,685	329,066

Net Book Value
As at 31 December 2025	388,002	121,959	30,548	11,673	552,182

As at 1 January 2025	383,229	65,405	40,731	12,687	502,052

5. Stocks

	2025	2024
	£	£
Stock	5,000	20,000

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AP Mechanical Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	85,657	139,655
Other debtors	91,335	23,840

	176,992	163,495

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	15,755	6,694
Trade creditors	26,529	8,205
Bank loans and overdrafts	11,307	20,842
Other loans	-	23,137
Other creditors	11,579	17,634
Taxation and social security	42,437	53,406

	107,607	129,918

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	15,755	6,694
Later than one year and not later than five years	41,435	-

	57,190	6,694

	57,190	6,694

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Ralph Pollard	(11,491 )	(138,005 )	62,695	-	(86,801 )

Interest is charged on a monthly basis in line with the HMRC recommended rate. The amount of interest charged during the year was £1,392 (2024 £3,298)

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