Company Registration No. 06768628 (England and Wales)
APM Cleaning & Repair Ltd.
Unaudited accounts
for the year ended 31 March 2026
APM Cleaning & Repair Ltd.
Unaudited accounts
Contents
APM Cleaning & Repair Ltd.
Company Information
for the year ended 31 March 2026
Company Number
06768628 (England and Wales)
Registered Office
B2 KINGFISHER HOUSE KINGSWAY
TEAM VALLEY TRADING ESTATE
GATESHEAD
NE11 0JQ
ENGLAND
Accountants
Payroll Simple Limited
1 Broadway
Lemington
Newcastle upon Tyne
NE15 7JY
APM Cleaning & Repair Ltd.
Accountants' report
Accountants' report to the director of APM Cleaning & Repair Ltd. (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2026.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 March 2026. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Payroll Simple Limited
1 Broadway
Lemington
Newcastle upon Tyne
NE15 7JY
21 July 2026
APM Cleaning & Repair Ltd.
Statement of financial position
as at 31 March 2026
Tangible assets
241,679
219,837
Cash at bank and in hand
203,072
244,174
Creditors: amounts falling due within one year
(412,723)
(540,655)
Net current assets/(liabilities)
31,424
(57,729)
Net assets
273,103
162,108
Called up share capital
2
2
Profit and loss account
273,101
162,106
Shareholders' funds
273,103
162,108
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 director acknowledges her 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 21 July 2026 and were signed on its behalf by
Samantha Read
Director
Company Registration No. 06768628
APM Cleaning & Repair Ltd.
Notes to the Accounts
for the year ended 31 March 2026
APM Cleaning & Repair Ltd. is a private company, limited by shares, registered in England and Wales, registration number 06768628. The registered office is B2 KINGFISHER HOUSE KINGSWAY, TEAM VALLEY TRADING ESTATE, GATESHEAD, NE11 0JQ, 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.
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.
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
1% reducing balance
Plant & machinery
20% reducing balance
Motor vehicles
25% reducing balance
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in and out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
APM Cleaning & Repair Ltd.
Notes to the Accounts
for the year ended 31 March 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
111,502
85,859
132,986
330,347
Additions
-
10,469
52,444
62,913
Disposals
-
-
(14,250)
(14,250)
At 31 March 2026
111,502
96,328
171,180
379,010
At 1 April 2025
9,675
57,133
43,702
110,510
Charge for the year
1,019
5,527
24,743
31,289
On disposals
-
-
(4,468)
(4,468)
At 31 March 2026
10,694
62,660
63,977
137,331
At 31 March 2026
100,808
33,668
107,203
241,679
At 31 March 2025
101,827
28,726
89,284
219,837
Amounts falling due within one year
Trade debtors
241,075
238,752
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,300
15,695
Obligations under finance leases and hire purchase contracts
3,972
6,855
Trade creditors
37,817
26,340
Taxes and social security
45,901
107,781
Other creditors
123,063
179,808
Loans from directors
80,000
80,000
7
Average number of employees
During the year the average number of employees was 115 (2025: 138).