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.
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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
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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
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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).
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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
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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.
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