General Information
APT GLOBAL SOLUTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 11147570, registration address FIRST FLOOR, CASTLE HOUSE , DAWSON ROAD, BLETCHLEY , MILTON KEYNES, MK1 1QT.
The presentation currency is £ sterling.
| 1. |
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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
20 Reducing Balance
|
| Motor Vehicles |
20 Reducing Balance
|
| Computer Equipment |
20 Reducing Balance
|
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
|
| 2. |
Average number of employees
Average number of employees during the year was 23 (2024 : 19).
|
| 3. |
Intangible fixed assets
| Cost |
Other |
|
Total |
| |
£ |
|
£ |
| At 01 December 2024 |
6,132 |
|
6,132 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 30 November 2025 |
6,132 |
|
6,132 |
| Net book values |
| At 30 November 2025 |
6,132 |
|
6,132 |
| At 30 November 2024 |
6,132 |
|
6,132 |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Land and Buildings |
|
Plant and Machinery |
|
Motor Vehicles |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
|
£ |
| At 01 December 2024 |
271,153 |
|
840,355 |
|
2,060,604 |
|
112,111 |
|
3,284,223 |
| Additions |
10,266 |
|
112,298 |
|
892,003 |
|
10,653 |
|
1,025,220 |
| Disposals |
- |
|
- |
|
(39,262) |
|
- |
|
(39,262) |
| At 30 November 2025 |
281,419 |
|
952,653 |
|
2,913,345 |
|
122,764 |
|
4,270,181 |
| Depreciation |
| At 01 December 2024 |
85,108 |
|
443,165 |
|
779,707 |
|
51,784 |
|
1,359,764 |
| Charge for year |
56,324 |
|
190,144 |
|
637,395 |
|
24,553 |
|
908,416 |
| On disposals |
- |
|
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
141,432 |
|
633,309 |
|
1,417,102 |
|
76,337 |
|
2,268,180 |
| Net book values |
| Closing balance as at 30 November 2025 |
139,987 |
|
319,344 |
|
1,496,243 |
|
46,427 |
|
2,002,001 |
| Opening balance as at 01 December 2024 |
186,045 |
|
397,190 |
|
1,280,897 |
|
60,327 |
|
1,924,459 |
|
| 5. |
Related parties
During the year the company entered into the following transactions with related parties: | Transaction value - income/(expenses) | | Balance owed by/(owed to) |
|---|
| 2025
£ | | 2024
£ | | 2025
£ | | 2024
£ |
|---|
| D & A Commercial Cleaning Ltd (Company No:12662956, England & Wales) | 204,534 | | 65,716 | | (16,100) | | (5,098) | | ALIONZ PROPERTIES LTD ( Company No: 13692021, England & Wales) | 100,899 | | 60,195 | | 0 | | 0 |
Mr A Wahid holds a 50% interest in D & A Commercial Cleaning Ltd (company number 12662956), comprising 7.50% directly and 42.50% through Alionz Properties Ltd (company number 13692021), a company wholly owned by him. Outstanding balances are unsecured, interest-free and repayable on demand and are expected to be settled in cash. |
2
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