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Company Registration No. 14852474 (England and Wales)
Apc Business Ltd Unaudited accounts for the year ended 7 May 2026
Apc Business Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Apc Business Ltd Company Information for the year ended 7 May 2026
Director
Arkadiusz Chelpa
Company Number
14852474 (England and Wales)
Registered Office
53-54 Chester Street Wrexham Clwyd LL13 8BA Wales
- 3 -
Apc Business Ltd Statement of financial position as at 7 May 2026
2026
2025
Notes
£
£
Called up share capital not paid
100
100
Fixed assets
Tangible assets
4
110,000
70,000
Current assets
Cash at bank and in hand
48,959
57,080
Creditors: amounts falling due within one year
5
50,000
30,000
Net current assets
98,959
87,080
Total assets less current liabilities
209,059
157,180
Creditors: amounts falling due after more than one year
6
-
(50,000)
Net assets
209,059
107,180
Capital and reserves
Called up share capital
100
100
Share premium
40,000
20,000
Profit and loss account
168,959
87,080
Shareholders' funds
209,059
107,180
For the year ending 7 May 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 director acknowledges his 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 and authorised for issue on 16 July 2026 and were signed on its behalf by
Arkadiusz Chelpa Director Company Registration No. 14852474
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Apc Business Ltd Notes to the Accounts for the year ended 7 May 2026
1
Statutory information
Apc Business Ltd is a private company, limited by shares, registered in England and Wales, registration number 14852474. The registered office is 53-54 Chester Street, Wrexham, Clwyd, LL13 8BA, Wales.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Fixtures & fittings
33 %
Computer equipment
50 %
Other tangible fixed assets
33 %
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 8 May 2025
100,000
-
(30,000)
70,000
Additions
-
50,000
40,000
90,000
Revaluations
(50,000)
-
-
(50,000)
At 7 May 2026
50,000
50,000
10,000
110,000
Depreciation
At 7 May 2026
-
-
-
-
Net book value
At 7 May 2026
50,000
50,000
10,000
110,000
At 7 May 2025
100,000
-
(30,000)
70,000
5
Creditors: amounts falling due within one year
2026
2025
£
£
Proposed dividends
(50,000)
(30,000)
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Apc Business Ltd Notes to the Accounts for the year ended 7 May 2026
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
-
50,000
7
Average number of employees
During the year the average number of employees was 12 (2025: 7).
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