APG Developments Ltd 11312610 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is Construction Digita Accounts Production Advanced 6.30.9574.0 true 11312610 2024-07-01 2025-06-30 11312610 2025-06-30 11312610 core:CurrentFinancialInstruments 2025-06-30 11312610 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 11312610 core:Non-currentFinancialInstruments 2025-06-30 11312610 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 11312610 core:FurnitureFittingsToolsEquipment 2025-06-30 11312610 bus:SmallEntities 2024-07-01 2025-06-30 11312610 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 11312610 bus:FilletedAccounts 2024-07-01 2025-06-30 11312610 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11312610 bus:RegisteredOffice 2024-07-01 2025-06-30 11312610 bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 11312610 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11312610 core:PlantMachinery 2024-07-01 2025-06-30 11312610 countries:EnglandWales 2024-07-01 2025-06-30 11312610 2024-06-30 11312610 core:FurnitureFittingsToolsEquipment 2024-06-30 11312610 2023-07-01 2024-06-30 11312610 2024-06-30 11312610 core:CurrentFinancialInstruments 2024-06-30 11312610 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 11312610 core:Non-currentFinancialInstruments 2024-06-30 11312610 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 iso4217:GBP xbrli:pure

Registration number: 11312610

APG Developments Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

APG Developments Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

APG Developments Ltd

Company Information

Director | Mr A Green

Company secretary | Mr A Green

Registered office | 40 Brookside Tewkesbury Gloucestershire GL20 8BE

Accountants | Clements Tax Associates Limited Midway House Herrick Way Staverton Cheltenham Gloucestershire GL51 6TQ

APG Developments Ltd

(Registration number: 11312610)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 5 | 53,647 | 53,647
Cash at bank and in hand |  | 3 | 2
|  | 53,650 | 53,649
Creditors: Amounts falling due within one year | 6 | (7,794) | (7,644)
Total assets less current liabilities |  | 45,856 | 46,005
Creditors: Amounts falling due after more than one year | 6 | (50,268) | (50,268)
Net liabilities |  | (4,412) | (4,263)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (4,512) | (4,363)
Shareholders' deficit |  | (4,412) | (4,263)

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 April 2026

......................................... Mr A Green Company secretary and director

APG Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 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:
40 Brookside
Tewkesbury
Gloucestershire
GL20 8BE
United Kingdom

These financial statements were authorised for issue by the director on 30 April 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 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 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.

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 | 25% straight line

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.

APG Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 the director) during the year, was 1 (2024 - 1).

APG Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 3,151 | 3,151
At 30 June 2025 | 3,151 | 3,151
Depreciation
At 1 July 2024 | 3,151 | 3,151
At 30 June 2025 | 3,151 | 3,151
Carrying amount
At 30 June 2025 | - | -

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 53,647 | 53,647
| 53,647 | 53,647

APG Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 6,814 | 6,814
Accruals and deferred income | 980 | 830
| 7,794 | 7,644

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 50,268 | 50,268

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 50,268 | 50,268