Registration number: 04582730

AP Maintenance Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

AP Maintenance Services Limited

Company Information

Directors

P. T. Watts D. A. Watts A. P. Watts

Registered office

Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Accountants

Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

AP Maintenance Services Limited

(Registration number: 04582730)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	166,479	188,278
Current assets
Debtors	5	144,391	161,036
Cash at bank and in hand		61,374	96,158
		205,765	257,194
Creditors: Amounts falling due within one year	6	(121,814)	(154,146)
Net current assets		83,951	103,048
Total assets less current liabilities		250,430	291,326
Creditors: Amounts falling due after more than one year	6	(9,826)	(34,983)
Provisions for liabilities		(41,045)	(46,160)
Net assets		199,559	210,183
Capital and reserves
Called up share capital	7	100	100
Retained earnings		199,459	210,083
Shareholders' funds		199,559	210,183

For the financial 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.

AP Maintenance Services Limited

(Registration number: 04582730)
Balance Sheet as at 31 March 2026

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 August 2026 and signed on its behalf by:
 

......................................... A. P. Watts Director

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Westwood House
78 Loughborough Road
Quorn
Loughborough
Leicestershire
LE12 8DX

These financial statements were authorised for issue by the Board on 7 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% straight line
Furniture, fittings and equipment	33% straight line
Motor vehicles	25% reducing balance
Plant and machinery	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtor.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a reducing balance basis over the useful life of the asset. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2025 - 6).

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Leasehold improvements £	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost
At 1 April 2025	13,513	15,647	213,831	192,355	435,346
Additions	-	3,093	-	19,202	22,295
At 31 March 2026	13,513	18,740	213,831	211,557	457,641
Depreciation
At 1 April 2025	9,873	10,267	100,057	126,871	247,068
Charge for the year	1,340	3,051	28,445	11,258	44,094
At 31 March 2026	11,213	13,318	128,502	138,129	291,162
Carrying amount
At 31 March 2026	2,300	5,422	85,329	73,428	166,479
At 31 March 2025	3,640	5,380	113,774	65,484	188,278

5

Debtors

Current	2026 £	2025 £
Trade debtors	132,660	148,793
Prepayments	11,731	12,243
	144,391	161,036

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	25,157	45,193
Trade creditors		13,519	29,479
Taxation and social security		41,687	22,954
Accruals and deferred income		2,400	3,243
Other creditors		39,051	53,277
		121,814	154,146

Creditors include net obligations under hire purchase contracts which are secured of £15,157 (2025 - £35,193).

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	9,826	34,983

Creditors include net obligations under hire purchase contracts which are secured of £8,252 (2025 - £23,409).

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
A Ordinary of £1 each	67	67	67	67
B Ordinary of £1 each	33	33	33	33
	100	100	100	100

AP Maintenance Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	1,574	11,574
Hire purchase contracts	8,252	23,409
	9,826	34,983

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	10,000	10,000
Hire purchase contracts	15,157	35,193
	25,157	45,193

9	Related party transactions

During the year, the directors and a close family member received dividends totalling £72,474 (2025 - £83,156).