Company Registration No. 11271567 (England and Wales)
APE Industries Co Ltd
Unaudited accounts
for the year ended 31 March 2026
APE Industries Co Ltd
Unaudited accounts
Contents
APE Industries Co Ltd
Company Information
for the year ended 31 March 2026
Directors
J P Wilson
P Stanier
Company Number
11271567 (England and Wales)
Registered Office
Unit 6, Buzzard Court
Mullacott Industrial Estate
Ilfracombe
Devon
EX34 8PX
Accountants
JD Accountants (South West) Ltd
Suite 2, Riverside Court
Castle Street
Barnstaple
Devon
EX31 1DR
APE Industries Co Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
314,378
284,579
Inventories
124,384
205,531
Cash at bank and in hand
10,018
41,298
Creditors: amounts falling due within one year
(122,246)
(149,650)
Net current assets
51,706
133,895
Total assets less current liabilities
366,084
418,474
Creditors: amounts falling due after more than one year
-
(7,500)
Provisions for liabilities
Deferred tax
(31,558)
(23,955)
Net assets
334,526
387,019
Called up share capital
400
400
Profit and loss account
334,126
386,619
Shareholders' funds
334,526
387,019
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
J P Wilson
Director
Company Registration No. 11271567
APE Industries Co Ltd
Notes to the Accounts
for the year ended 31 March 2026
APE Industries Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 11271567. The registered office is Unit 6, Buzzard Court, Mullacott Industrial Estate, Ilfracombe, Devon, EX34 8PX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Computer equipment
15% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
APE Industries Co Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2025
185,368
104,429
7,495
54,197
11,032
362,521
Additions
-
51,569
-
2,527
-
54,096
At 31 March 2026
185,368
155,998
7,495
56,724
11,032
416,617
At 1 April 2025
-
50,842
3,582
18,460
5,058
77,942
Charge for the year
-
17,075
587
5,739
896
24,297
At 31 March 2026
-
67,917
4,169
24,199
5,954
102,239
At 31 March 2026
185,368
88,081
3,326
32,525
5,078
314,378
At 31 March 2025
185,368
53,587
3,913
35,737
5,974
284,579
Amounts falling due within one year
Trade debtors
36,702
33,136
Accrued income and prepayments
2,848
3,580
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
12,399
10,000
Trade creditors
38,261
62,065
Taxes and social security
37,967
35,075
Loans from directors
27,779
37,366
7
Creditors: amounts falling due after more than one year
2026
2025
Allotted, called up and fully paid:
400 Ordinary shares of £1 each
400
400
9
Average number of employees
During the year the average number of employees was 8 (2025: 8).