REGISTERED NUMBER: 07839058 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

APS COMMERCIAL LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Property, plant and equipment

4

1,680

2,240

CURRENT ASSETS

Debtors

5

52,294

35,152

Cash at bank and in hand

104,346

149,978

156,640

185,130

CREDITORS

Amounts falling due within one year

6

83,179

57,579

NET CURRENT ASSETS

73,461

127,551

TOTAL ASSETS LESS CURRENT LIABILITIES

75,141

129,791

CREDITORS

Amounts falling due after more than one year

7

24,294

29,690

NET ASSETS

50,847

100,101

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

50,747

100,001

SHAREHOLDERS' FUNDS

50,847

100,101

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

A P Sallam - Director

1.	STATUTORY INFORMATION

APS Commercial Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07839058

Registered office:

14 Gelliwastad Road

Pontypridd

RCT

CF37 2BW

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

2,800

DEPRECIATION

At 1 November 2024

560

Charge for year

560

At 31 October 2025

1,120

NET BOOK VALUE

At 31 October 2025

1,680

At 31 October 2024

2,240

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

28,744

16,452

Other debtors

23,550

18,700

52,294

35,152

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts

5,190

5,190

Trade creditors

544

2,278

Taxation and social security

10,759

6,177

Other creditors

66,686

43,934

83,179

57,579

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

24,294

29,690