1-10-2024 30-9-2025 30-9-2025 No description of principal activity IRIS Elements Accounts Production 26.4 false 25 26 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements. 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 Profit and loss account has not been delivered to the Registrar. 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 historic cost convention. The financial statements contain information about APH COMPUTERS LIMITED as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. 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. Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate. A P Heywood, director and joint controlling shareholder, made a loan to the company during the year on an interest free basis, with repayment on demand. As at 30 September 2025 the loan was £37,858, (2024: £53,890).iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 01850989 2024-10-01 01850989 2025-09-30 01850989 2024-10-01 2025-09-30 01850989 2023-10-01 01850989 2023-10-01 2024-09-30 01850989 2024-09-30 01850989 ns14:PoundSterling 2024-10-01 2025-09-30 01850989 ns10:FilletedAccounts 2024-10-01 2025-09-30 01850989 ns10:SmallEntities 2024-10-01 2025-09-30 01850989 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01850989 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01850989 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 01850989 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-09-30 01850989 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-09-30 01850989 ns5:AfterOneYear ns5:Non-currentFinancialInstruments 2025-09-30 01850989 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2024-09-30 01850989 ns5:ShareCapital 2025-09-30 01850989 ns5:ShareCapital 2024-09-30 01850989 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 01850989 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 01850989 ns10:Director1 2024-10-01 2025-09-30 01850989 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 01850989 ns5:CostValuation 1 2024-10-01 01850989 ns5:CostValuation 1 2025-09-30

| Company registration number: | 01850989
| Annual report and unaudited financial statements
| for the year ended 30 September 2025
| for
| APH COMPUTERS LIMITED
| Pages for filing with the Registrar

| Company registration number: | 01850989
| APH COMPUTERS LIMITED
| Balance sheet
| as at 30 September 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Intangible assets | 4 |  | 6 |  |  |  | 15 |  |
| Tangible assets | 5 |  | 127,483 |  |  |  | 139,375 |  |
| Investments | 6 |  | 1 |  |  |  | 1 |  |
|  |  |  |  |  | 127,490 |  |  |  | 139,391
| Current assets |  |  |  |  |  |  |  |  |
| Debtors |  |  | 346,478 |  |  |  | 385,509 |  |
| Prepayments and accrued income |  |  | 161,354 |  |  |  | 150,522 |  |
| Cash at bank and in hand |  |  | 2,140,204 |  |  |  | 1,683,360 |  |
|  |  |  |  |  | 2,648,036 |  |  |  | 2,219,391
| Creditors: amounts falling due within one year |  |  |  |  | (836,657) |  |  |  | (816,104)
| Net current assets |  |  |  |  | 1,811,379 |  |  |  | 1,403,287
| Total assets less current liabilities |  |  |  |  | 1,938,869 |  |  |  | 1,542,678
| Creditors: Amounts falling due after more than one year |  |  |  |  | (49,405) |  |  |  | -
| Provisions for liabilities |  |  |  |  | (22,869) |  |  |  | (24,879)
| NET ASSETS |  |  |  |  | 1,866,595 |  |  |  | 1,517,799
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 1,000 |  |  |  | 1,000
| Profit and loss account |  |  |  |  | 1,865,595 |  |  |  | 1,516,799
| TOTAL EQUITY |  |  |  |  | 1,866,595 |  |  |  | 1,517,799
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 01850989
| APH COMPUTERS LIMITED
| Balance sheet - continued
| as at 30 September 2025
| 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 Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 28 May 2026 and signed on its behalf by:
| Mr A Heywood, Director |  |
| 28 May 2026 |  |
| 2

| APH COMPUTERS LIMITED
| Notes to the financial statements
| for the year ended 30 September 2025
| 1 | Company information
|  | APH COMPUTERS LIMITED is a private company registered in England and Wales. Its registered number is 01850989. The company is limited by shares. Its registered office is 19 Dean Road, Handforth, Cheshire, SK9 3AH.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Exemption from preparation of consolidated financial statements
|  | The financial statements contain information about APH COMPUTERS LIMITED as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
|  | Intangible assets
|  | Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
|  | Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|  | Goodwill | - | 12.5% reducing balance
| 3

| APH COMPUTERS LIMITED
| Notes to the financial statements - continued
| for the year ended 30 September 2025
| 2 | Accounting policies - continued
|  | 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 etc.:
|  | Fixtures & fittings, Computer equipment | - | Fixtures & fittings - 10% straight line Computer equipment - 33.33% reducing balance
|  | Motor vehicles | - | 25% reducing balance
|  | Investments in subsidiaries
|  | Investments in subsidiaries are recognised at cost.
|  | Taxation
|  | Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
|  | 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 25 (2024 - 26).
| 4

| APH COMPUTERS LIMITED
| Notes to the financial statements - continued
| for the year ended 30 September 2025
| 4 | Intangible assets
|  |  |  |  |  |  | Goodwill
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 October 2024 |  |  |  |  | 202,476
|  | At 30 September 2025 |  |  |  |  | 202,476
|  | Amortisation |  |  |  |  |
|  | At 1 October 2024 |  |  |  |  | 202,461
|  | Charge for year |  |  |  |  | 9
|  | At 30 September 2025 |  |  |  |  | 202,470
|  | Net book value
|  | At 30 September 2025 |  |  |  |  | 6
|  | At 30 September 2024 |  |  |  |  | 15
| 5 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 October 2024 |  |  |  |  | 498,700
|  | Additions |  |  |  |  | 73,129
|  | Disposals |  |  |  |  | (3,478)
|  | At 30 September 2025 |  |  |  |  | 568,351
|  | Depreciation
|  | At 1 October 2024 |  |  |  |  | 359,325
|  | Charge for year |  |  |  |  | 84,957
|  | Eliminated on disposal |  |  |  |  | (3,414)
|  | At 30 September 2025 |  |  |  |  | 440,868
|  | Net book value
|  | At 30 September 2025 |  |  |  |  | 127,483
|  | At 30 September 2024 |  |  |  |  | 139,375
| 5

| APH COMPUTERS LIMITED
| Notes to the financial statements - continued
| for the year ended 30 September 2025
| 6 | Fixed asset investments
|  | Investments other than loans
|  |  |  |  |  |  | Shares in group undertakings and participating interests
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 October 2024 |  |  |  |  | 1
|  | At 30 September 2025 |  |  |  |  | 1
|  | Net book value
|  | At 30 September 2025 |  |  |  |  | 1
|  | At 30 September 2024 |  |  |  |  | 1
| 7 | Related party transactions
|  | A P Heywood, director and joint controlling shareholder, made a loan to the company during the year on an interest free basis, with repayment on demand. As at 30 September 2025 the loan was £37,858, (2024: £53,890).
| 8 | Controlling party
|  | Mr and Mrs Heywood are the controlling parties.
| 6