2024-12-01 2025-11-30 2025-11-30 false 04442076 Alternative Property Services Limited 2026-06-23 false iso4217:GBP xbrli:pure 04442076 2024-11-30 04442076 2025-11-30 04442076 2024-12-01 2025-11-30 04442076 2023-11-30 04442076 2024-11-30 04442076 2023-12-01 2024-11-30 04442076 bus:SmallEntities 2024-12-01 2025-11-30 04442076 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 04442076 bus:FullAccounts 2024-12-01 2025-11-30 04442076 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04442076 core:WithinOneYear 2025-11-30 04442076 core:AfterOneYear 2025-11-30 04442076 core:WithinOneYear 2024-11-30 04442076 core:AfterOneYear 2024-11-30 04442076 core:ShareCapital 2025-11-30 04442076 core:SharePremium 2025-11-30 04442076 core:RevaluationReserve 2025-11-30 04442076 core:OtherReservesSubtotal 2025-11-30 04442076 core:RetainedEarningsAccumulatedLosses 2025-11-30 04442076 core:ShareCapital 2024-11-30 04442076 core:SharePremium 2024-11-30 04442076 core:RevaluationReserve 2024-11-30 04442076 core:OtherReservesSubtotal 2024-11-30 04442076 core:RetainedEarningsAccumulatedLosses 2024-11-30 04442076 core:LandBuildings 2025-11-30 04442076 core:PlantMachinery 2025-11-30 04442076 core:Vehicles 2025-11-30 04442076 core:FurnitureFittings 2025-11-30 04442076 core:OfficeEquipment 2025-11-30 04442076 core:NetGoodwill 2025-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 04442076 core:ListedExchangeTraded 2025-11-30 04442076 core:UnlistedNon-exchangeTraded 2025-11-30 04442076 core:LandBuildings 2024-11-30 04442076 core:PlantMachinery 2024-11-30 04442076 core:Vehicles 2024-11-30 04442076 core:FurnitureFittings 2024-11-30 04442076 core:OfficeEquipment 2024-11-30 04442076 core:NetGoodwill 2024-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 04442076 core:ListedExchangeTraded 2024-11-30 04442076 core:UnlistedNon-exchangeTraded 2024-11-30 04442076 core:LandBuildings 2024-12-01 2025-11-30 04442076 core:PlantMachinery 2024-12-01 2025-11-30 04442076 core:Vehicles 2024-12-01 2025-11-30 04442076 core:FurnitureFittings 2024-12-01 2025-11-30 04442076 core:OfficeEquipment 2024-12-01 2025-11-30 04442076 core:NetGoodwill 2024-12-01 2025-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 04442076 core:ListedExchangeTraded 2024-12-01 2025-11-30 04442076 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 04442076 core:MoreThanFiveYears 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments 2025-11-30 04442076 core:Non-currentFinancialInstruments 2024-11-30 04442076 dpl:CostSales 2024-12-01 2025-11-30 04442076 dpl:DistributionCosts 2024-12-01 2025-11-30 04442076 core:LandBuildings 2024-12-01 2025-11-30 04442076 core:PlantMachinery 2024-12-01 2025-11-30 04442076 core:Vehicles 2024-12-01 2025-11-30 04442076 core:FurnitureFittings 2024-12-01 2025-11-30 04442076 core:OfficeEquipment 2024-12-01 2025-11-30 04442076 dpl:AdministrativeExpenses 2024-12-01 2025-11-30 04442076 core:NetGoodwill 2024-12-01 2025-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 04442076 dpl:GroupUndertakings 2024-12-01 2025-11-30 04442076 dpl:ParticipatingInterests 2024-12-01 2025-11-30 04442076 dpl:GroupUndertakings core:ListedExchangeTraded 2024-12-01 2025-11-30 04442076 core:ListedExchangeTraded 2024-12-01 2025-11-30 04442076 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 04442076 core:UnlistedNon-exchangeTraded 2024-12-01 2025-11-30 04442076 dpl:CostSales 2023-12-01 2024-11-30 04442076 dpl:DistributionCosts 2023-12-01 2024-11-30 04442076 core:LandBuildings 2023-12-01 2024-11-30 04442076 core:PlantMachinery 2023-12-01 2024-11-30 04442076 core:Vehicles 2023-12-01 2024-11-30 04442076 core:FurnitureFittings 2023-12-01 2024-11-30 04442076 core:OfficeEquipment 2023-12-01 2024-11-30 04442076 dpl:AdministrativeExpenses 2023-12-01 2024-11-30 04442076 core:NetGoodwill 2023-12-01 2024-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30 04442076 dpl:GroupUndertakings 2023-12-01 2024-11-30 04442076 dpl:ParticipatingInterests 2023-12-01 2024-11-30 04442076 dpl:GroupUndertakings core:ListedExchangeTraded 2023-12-01 2024-11-30 04442076 core:ListedExchangeTraded 2023-12-01 2024-11-30 04442076 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 04442076 core:UnlistedNon-exchangeTraded 2023-12-01 2024-11-30 04442076 core:NetGoodwill 2025-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2025-11-30 04442076 core:LandBuildings 2025-11-30 04442076 core:PlantMachinery 2025-11-30 04442076 core:Vehicles 2025-11-30 04442076 core:FurnitureFittings 2025-11-30 04442076 core:OfficeEquipment 2025-11-30 04442076 core:AfterOneYear 2025-11-30 04442076 core:WithinOneYear 2025-11-30 04442076 core:ListedExchangeTraded 2025-11-30 04442076 core:UnlistedNon-exchangeTraded 2025-11-30 04442076 core:ShareCapital 2025-11-30 04442076 core:SharePremium 2025-11-30 04442076 core:RevaluationReserve 2025-11-30 04442076 core:OtherReservesSubtotal 2025-11-30 04442076 core:RetainedEarningsAccumulatedLosses 2025-11-30 04442076 core:NetGoodwill 2024-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 04442076 core:LandBuildings 2024-11-30 04442076 core:PlantMachinery 2024-11-30 04442076 core:Vehicles 2024-11-30 04442076 core:FurnitureFittings 2024-11-30 04442076 core:OfficeEquipment 2024-11-30 04442076 core:AfterOneYear 2024-11-30 04442076 core:WithinOneYear 2024-11-30 04442076 core:ListedExchangeTraded 2024-11-30 04442076 core:UnlistedNon-exchangeTraded 2024-11-30 04442076 core:ShareCapital 2024-11-30 04442076 core:SharePremium 2024-11-30 04442076 core:RevaluationReserve 2024-11-30 04442076 core:OtherReservesSubtotal 2024-11-30 04442076 core:RetainedEarningsAccumulatedLosses 2024-11-30 04442076 core:NetGoodwill 2023-11-30 04442076 core:IntangibleAssetsOtherThanGoodwill 2023-11-30 04442076 core:LandBuildings 2023-11-30 04442076 core:PlantMachinery 2023-11-30 04442076 core:Vehicles 2023-11-30 04442076 core:FurnitureFittings 2023-11-30 04442076 core:OfficeEquipment 2023-11-30 04442076 core:AfterOneYear 2023-11-30 04442076 core:WithinOneYear 2023-11-30 04442076 core:ListedExchangeTraded 2023-11-30 04442076 core:UnlistedNon-exchangeTraded 2023-11-30 04442076 core:ShareCapital 2023-11-30 04442076 core:SharePremium 2023-11-30 04442076 core:RevaluationReserve 2023-11-30 04442076 core:OtherReservesSubtotal 2023-11-30 04442076 core:RetainedEarningsAccumulatedLosses 2023-11-30 04442076 core:AfterOneYear 2024-12-01 2025-11-30 04442076 core:WithinOneYear 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:CostValuation 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-01 2025-11-30 04442076 core:Non-currentFinancialInstruments core:CostValuation 2025-11-30 04442076 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-11-30 04442076 core:Non-currentFinancialInstruments core:CostValuation 2024-11-30 04442076 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-30 04442076 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-30 04442076 bus:Director1 2024-12-01 2025-11-30 04442076 bus:Director2 2024-12-01 2025-11-30 04442076 core:FurnitureFittingsToolsEquipment 2024-11-30 04442076 core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 04442076 core:FurnitureFittingsToolsEquipment 2025-11-30 04442076 1 bus:Director1 2024-11-30 04442076 1 bus:Director1 2024-12-01 2025-11-30 04442076 1 bus:Director1 2025-11-30 04442076 2 bus:Director2 2024-11-30 04442076 2 bus:Director2 2024-12-01 2025-11-30 04442076 2 bus:Director2 2025-11-30 04442076 2024-11-30 04442076 2024-12-01 2025-11-30 04442076 2025-11-30

Alternative Property Services Limited

Registered Number
04442076
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

Alternative Property Services Limited
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | Mr J Hall
| Mrs M Hall

Registered Address | 10 Western Road
| Romford
| RM1 3JT

Registered Number | 04442076 (England and Wales)

Alternative Property Services Limited
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 70,485 |  |  |  | 61,968
|  |  |  | 70,485 |  |  |  | 61,968
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 83,312 |  |  |  | 159,762 |  |
Cash at bank and on hand |  | 228,387 |  |  |  | 166,659 |  |
|  | 311,699 |  |  |  | 326,421 |  |
Creditors amounts falling due within one year | 6 | (179,046) |  |  |  | (171,875) |  |
Net current assets (liabilities) |  |  |  | 132,653 |  |  |  | 154,546
Total assets less current liabilities |  |  |  | 203,138 |  |  |  | 216,514
Provisions for liabilities | 7 |  |  | (17,621) |  |  |  | (15,492)
Net assets |  |  |  | 185,517 |  |  |  | 201,022
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 184,517 |  |  |  | 200,022
Shareholders' funds |  |  |  | 185,517 |  |  |  | 201,022

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026, and are signed on its behalf by:
Mr J Hall Director
Mrs M Hall Director Registered Company No. 04442076

Alternative Property Services Limited
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| 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 of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life. For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 20
| Vehicles | 25

| Finance leases and hire purchase contracts
--- | ---
| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

| Trade and other debtors
--- | ---
| 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.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| 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.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance onditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 13 |  | 12

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 475,000 |  | 475,000
| At 30 November 25 | 475,000 |  | 475,000
| Amortisation and impairment
| At 01 December 24 | 475,000 |  | 475,000
| At 30 November 25 | 475,000 |  | 475,000
| Net book value
| At 30 November 25 | - |  | -
| At 30 November 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 24 | 94,145 |  | 66,452 |  | 160,597
| Additions | - |  | 29,423 |  | 29,423
| At 30 November 25 | 94,145 |  | 95,875 |  | 190,020
| Depreciation and impairment
| At 01 December 24 | 41,582 |  | 57,047 |  | 98,629
| Charge for year | 13,141 |  | 7,765 |  | 20,906
| At 30 November 25 | 54,723 |  | 64,812 |  | 119,535
| Net book value
| At 30 November 25 | 39,422 |  | 31,063 |  | 70,485
| At 30 November 24 | 52,563 |  | 9,405 |  | 61,968

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 76,267 |  | 150,645
| Prepayments and accrued income | 7,045 |  | 9,117
| Total | 83,312 |  | 159,762

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 408 |  | -
| Taxation and social security | 169,690 |  | 163,653
| Other creditors | 606 |  | 858
| Accrued liabilities and deferred income | 8,342 |  | 7,364
| Total | 179,046 |  | 171,875

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 17,621 |  | 15,492
| Total | 17,621 |  | 15,492

8. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Mr J Hall | 70,128 |  | 234,092 |  | 272,292 |  | 31,928
| Mrs M Hall | 70,128 |  | 234,091 |  | 272,291 |  | 31,928
|  | 140,256 |  | 468,183 |  | 544,583 |  | 63,856