REGISTERED NUMBER: 11101379 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

APD MAINTENANCE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A Dales

K Witkowski

REGISTERED OFFICE:

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

11101379 (England and Wales)

ACCOUNTANTS:

David Simon Limited

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

9,803

31,787

CURRENT ASSETS

Debtors

5

1,070,833

1,144,532

Cash at bank and in hand

39,610

129,221

1,110,443

1,273,753

CREDITORS

Amounts falling due within one year

6

436,435

486,013

NET CURRENT ASSETS

674,008

787,740

TOTAL ASSETS LESS CURRENT LIABILITIES

683,811

819,527

CREDITORS

Amounts falling due after more than one year

7

-

42,975

NET ASSETS

683,811

776,552

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

683,711

776,452

SHAREHOLDERS' FUNDS

683,811

776,552

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

K Witkowski - Director

A Dales - Director

1.	STATUTORY INFORMATION

APD Maintenance Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover 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.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government assisted loans

Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption Loan Scheme (CBILS) are accounted for on the date the funds are received by the company. The first twelve months of the interest charge, which is funded by the government, is recognised in the profit and loss account as both an interest charge and as a government grant receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

77,811

Additions

4,412

Disposals

(38,563

)

At 31 December 2025

43,660

DEPRECIATION

At 1 January 2025

46,024

Charge for year

7,115

Eliminated on disposal

(19,282

)

At 31 December 2025

33,857

NET BOOK VALUE

At 31 December 2025

9,803

At 31 December 2024

31,787

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

412,698

477,792

Other debtors

658,135

666,740

1,070,833

1,144,532

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

46,559

52,392

Trade creditors

89,766

39,292

Taxation and social security

283,609

379,014

Other creditors

16,501

15,315

436,435

486,013

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

42,975

8.	RELATED PARTY DISCLOSURES

Included in other debtors as at the balance sheet date is an amount of £218,861 (2024: £223,941) due from related companies in which the directors have an interest. The amount owed is interest free and there are no specific terms of repayment.

As at the balance sheet date, one of the directors owed the company £309,480 (2024: £299,557). Interest is payable on this loan which is repayable on demand. The amount is included within other debtors.