REGISTERED NUMBER: 04210518 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

APS Automotive Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P Styles

SECRETARY:

A P Styles

REGISTERED OFFICE:

21 Gold Tops

Newport

South Wales

NP20 4PG

REGISTERED NUMBER:

04210518 (England and Wales)

ACCOUNTANTS:

Guilfoyle Sage LLP

21 Gold Tops

Newport

South Wales

NP20 4PG

FIXED ASSETS

Tangible assets

5

329,554

339,392

CURRENT ASSETS

Stocks

2,490

2,215

Debtors

6

493,665

117,869

Investments

7

561,822

535,904

Cash at bank and in hand

369,275

578,171

1,427,252

1,234,159

CREDITORS

Amounts falling due within one year

8

140,768

131,631

NET CURRENT ASSETS

1,286,484

1,102,528

TOTAL ASSETS LESS CURRENT LIABILITIES

1,616,038

1,441,920

PROVISIONS FOR LIABILITIES

11,958

10,360

NET ASSETS

1,604,080

1,431,560

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

1,604,078

1,431,558

SHAREHOLDERS' FUNDS

1,604,080

1,431,560

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 29 June 2026 and were signed by:

A P Styles - Director

1.	STATUTORY INFORMATION

APS Automotive Limited is a private company, limited by shares and is incorporated in England and Wales. The company's registered number is 04210518 and the address of its registered office is 21 Gold Tops, Newport, South Wales, NP20 4PG.

These financial statements are the company's separate financial statements, covering the year to 31 March 2026 and are presented in Sterling (£), the company's functional currency, rounded to the nearest pound.

The accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

2.	STATEMENT OF COMPLIANCE

The individual financial statements of APS Automotive Limited have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax and is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property improvements

-

2% on cost

Plant and machinery etc

-

25% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

improvements

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

392,861

69,209

462,070

DEPRECIATION

At 1 April 2025

59,484

63,193

122,677

Charge for year

7,857

1,982

9,839

At 31 March 2026

67,341

65,175

132,516

NET BOOK VALUE

At 31 March 2026

325,520

4,034

329,554

At 31 March 2025

333,377

6,016

339,393

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

9,774

18,436

Other debtors

483,891

99,433

493,665

117,869

7.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Listed investments

561,822

535,904

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

27,107

21,825

Taxation and social security

78,462

73,799

Other creditors

35,199

36,007

140,768

131,631

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES

The following are transactions and balances with those holding a participating interest:

Dividends of £3,500 (2025:£3,500) were paid.

Creditors includes £29,382 (2025:£24,860).

Included in debtors is an amount of £481,495 (2025:£96,615).

Income includes £2,000. Expenditure includes £30,000.

There is no fixed repayment date on these outstanding amounts and no interest has been charged.