REGISTERED NUMBER: 07847482 (England and Wales)

ADVANCED PRODUCT SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr L Small

REGISTERED OFFICE:

13 Hursley Road

Chandler's Ford

Eastleigh

Hampshire

SO53 2FW

REGISTERED NUMBER:

07847482 (England and Wales)

ACCOUNTANTS:

Underwood Barron LLP

Monks Brook House

13 - 17 Hursley Road

Chandlers Ford

Eastleigh

Hampshire

SO53 2FW

FIXED ASSETS

Tangible assets

4

1,921

1,690

CURRENT ASSETS

Debtors

5

204,096

168,285

Cash at bank

57,816

26,592

261,912

194,877

CREDITORS

Amounts falling due within one year

6

101,915

70,488

NET CURRENT ASSETS

159,997

124,389

TOTAL ASSETS LESS CURRENT LIABILITIES

161,918

126,079

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

161,818

125,979

161,918

126,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28th August 2026 and were signed by:

Mr L Small - Director

1.	STATUTORY INFORMATION

Advanced Product Solutions Limited 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment - 33% straight line

Plant & machinery - 25% reducing balance

Fixtures & fittings - 25% reducing balance

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st December 2024

17,050

Additions

1,071

Disposals

(832

)

At 30th November 2025

17,289

DEPRECIATION

At 1st December 2024

15,360

Charge for year

840

Eliminated on disposal

(832

)

At 30th November 2025

15,368

NET BOOK VALUE

At 30th November 2025

1,921

At 30th November 2024

1,690

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

192,215

156,906

Other debtors

11,881

11,379

204,096

168,285

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

(2

)

(1

)

Taxation and social security

99,056

69,604

Other creditors

2,861

885

101,915

70,488

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

30.11.25

30.11.24

£

£

Mr L Small

Balance outstanding at start of year

-

(3,892

)

Amounts advanced

22,564

34,197

Amounts repaid

(23,655

)

(30,305

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,091

)

-

8.	RELATED PARTY DISCLOSURES

The following transactions occurred during the year between the company and Advanced Packing Solutions Ltd, a company owned jointly by Mr V Small and Mrs D Small, the parents of the director: sales of £373,218 (2024 £415,099). An amount of £192,215 (2024 £156,906) was outstanding at the year end.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr L Small.