25 February 2025 false No description of principal activity Taxfiler 2024.6 16276518 business:PrivateLimitedCompanyLtd 2025-02-25 2026-02-28 16276518 2025-02-24 16276518 2025-02-25 2026-02-28 16276518 business:AuditExemptWithAccountantsReport 2025-02-25 2026-02-28 16276518 business:AbridgedAccounts 2025-02-25 2026-02-28 16276518 2026-02-28 16276518 business:Director1 2025-02-25 2026-02-28 16276518 business:CompanySecretary1 2025-02-25 2026-02-28 16276518 business:RegisteredOffice 2025-02-25 2026-02-28 16276518 core:WithinOneYear 2026-02-28 16276518 core:AfterOneYear 2026-02-28 16276518 core:ShareCapital core:PreviouslyStatedAmount 2026-02-28 16276518 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-02-28 16276518 core:PreviouslyStatedAmount 2026-02-28 16276518 business:SmallEntities 2025-02-25 2026-02-28 16276518 countries:EnglandWales 2025-02-25 2026-02-28 16276518 core:PlantMachinery 2025-02-25 2026-02-28 16276518 core:PlantMachinery core:LeasedAssetsHeldAsLessee 2026-02-28 16276518 business:OrdinaryShareClass1 2025-02-25 2026-02-28 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 16276518 (England and Wales)
Apt Heating And Renewables Ltd Unaudited accounts for the period from 25 February 2025 to 28 February 2026
Apt Heating And Renewables Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Apt Heating And Renewables Ltd Company Information for the period from 25 February 2025 to 28 February 2026
Director
A P Talbot
Secretary
C Talbot
Company Number
16276518 (England and Wales)
Registered Office
13 St. Anthonys Drive Newcastle Staffordshire ST5 2JE England
Accountants
Thursfields Accountancy Limited Business Lodge, Trent House 234 Victoria Road Stoke-on-Trent Staffordshire ST4 2LW
- 3 -
Apt Heating And Renewables Ltd Statement of financial position as at 28 February 2026
2026
Notes
£
Fixed assets
Tangible assets
4
9,382
Current assets
Debtors
18,370
Cash at bank and in hand
4,531
22,901
Creditors: amounts falling due within one year
(13,502)
Net current assets
9,399
Total assets less current liabilities
18,781
Creditors: amounts falling due after more than one year
(7,216)
Provisions for liabilities
Deferred tax
(1,783)
Net assets
9,782
Capital and reserves
Called up share capital
5
1
Profit and loss account
9,781
Shareholders' funds
9,782
For the period ending 28 February 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 23 June 2026 and were signed on its behalf by
A P Talbot Director Company Registration No. 16276518
- 4 -
Apt Heating And Renewables Ltd Notes to the Accounts for the period from 25 February 2025 to 28 February 2026
1
Statutory information
Apt Heating And Renewables Ltd is a private company, limited by shares, registered in England and Wales, registration number 16276518. The registered office is 13 St. Anthonys Drive, Newcastle, Staffordshire, ST5 2JE, England.
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 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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
25% reducing balance
Deferred taxation
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
Apt Heating And Renewables Ltd Notes to the Accounts for the period from 25 February 2025 to 28 February 2026
4
Tangible fixed assets
Total
£
Cost or valuation
At 25 February 2025
-
Additions
11,995
At 28 February 2026
11,995
Depreciation
Charge for the period
2,613
At 28 February 2026
2,613
Net book value
At 28 February 2026
9,382
2026
Carrying values included above held under finance leases and hire purchase contracts:
£
- Plant & machinery
9,832
5
Share capital
2026
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
Shares issued during the period:
1 Ordinary shares of £1 each
1
6
Average number of employees
During the period the average number of employees was 1.
- 6 -