APD 88 Ltd - Accounts

APD 88 Ltd
Directors' Report
For the year ended 31 October 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 October 2025.

Principal activities

Principal activity of the company during the financial year was of a fish & chip shop.

Directors

The directors who served the company throughout the year were as follows:

Pantelis Andreas KLAEDES

Mr Dasos Klaedes

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Pantelis Andreas KLAEDES
Director

Date approved: 29 July 2026

APD 88 Ltd Accountants' Report For the year ended 31 October 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Marneros Marcus & Co Limited 31 October 2025 .................................................... Marneros Marcus & Co Limited Chartered Certified Accountants First Floor, Hagley Court 40 Vicarage Road Birmingham B15 3EZ 29 July 2026 3

APD 88 Ltd
Accountants' Report
For the year ended 31 October 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Marneros Marcus & Co Limited
31 October 2025

....................................................

Marneros Marcus & Co Limited
Chartered Certified Accountants
First Floor, Hagley Court
40 Vicarage Road
Birmingham
B15 3EZ
29 July 2026

Registered Number: 08263763 APD 88 Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	20,000	20,000
Tangible fixed assets	4	7,732	8,439
		27,732	28,439
Current assets
Stocks	5	3,920	4,125
Debtors	6	-	4,123
Cash at bank and in hand		(1,902)	(2,039)
		2,018	6,209
Creditors: amount falling due within one year	7	(55,653)	(49,613)
Net current assets		(53,635)	(43,404)

Total assets less current liabilities		(25,903)	(14,965)
Net assets		(25,903)	(14,965)

Capital and reserves
Called up share capital		100	100
Revaluation Reserves	8	10,000	10,000
Profit and loss account		(36,003)	(25,065)
Shareholders' funds		(25,903)	(14,965)

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the board of directors on 29 July 2026 and were signed on its behalf by:

-------------------------------
Pantelis Andreas KLAEDES
Director

APD 88 Ltd
Statement of Changes in Equity
For the year ended 31 October 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 November 2023	100	(31,947)	(31,847)
Profit/(Loss) for the year		8,882	8,882
Total comprehensive income for the year	-	8,882	8,882
Dividends		(2,000)	(2,000)
Total investments by and distributions to owners	-	(2,000)	(2,000)
At 31 October 2024	100	(25,065)	(24,965)
At 01 November 2024	100	(25,068)	(24,968)
Profit/(Loss) for the year		(10,935)	(10,935)
Total comprehensive income for the year	-	(10,935)	(10,935)
Total investments by and distributions to owners	-	-	-
At 31 October 2025	100	(36,003)	(35,903)

APD 88 Ltd
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

APD 88 Ltd is a private company, limited by shares, registered in , registration number 08263763, registration address 87 Park Street, Madeley, Telford, TF7 5JZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 14 (2024 : 12).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 November 2024	20,000	20,000
Additions	-	-
Disposals	-	-
At 31 October 2025	20,000	20,000
Net book values
At 31 October 2025	20,000	20,000
At 31 October 2024	20,000	20,000

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Improvements to property	Total
	£	£	£
At 01 November 2024	9,995	1,372	11,367
Additions	-	-	-
Disposals	-	-	-
At 31 October 2025	9,995	1,372	11,367
Depreciation
At 01 November 2024	2,928	-	2,928
Charge for year	707	-	707
On disposals	-	-	-
At 31 October 2025	3,635	-	3,635
Net book values
Closing balance as at 31 October 2025	6,360	1,372	7,732
Opening balance as at 01 November 2024	7,067	1,372	8,439

Stocks

	2025 £		2024 £
Stocks	3,920		4,125
	3,920		4,125

Debtors: amounts falling due within one year

	2025 £		2024 £
Directors' Current Accounts	-		4,123
	-		4,123

Creditors: amount falling due within one year

	2025 £	2024 £
Bounce Back Loan	29,660	35,904
Corporation Tax	476	476
Accrued Expenses	-	950
Directors' Current Accounts	251	-
VAT	25,266	12,283
	55,653	49,613

Revaluation Reserves

	2025 £		2024 £
Revaluation	10,000		10,000
	10,000		10,000

9.	Related Party Transaction The Directors and their parents own the Freehold, Goodwill & Fixtures and fittings of the business and received £20,000 rents from the business. This amount is included in the Rent, Rates & Insurance figure on the profit and loss account..

Registered Number: 08263763

APD 88 LTD

Unaudited Financial Statements

Period of accounts Start date: 01 November 2024 End date: 31 October 2025