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Company Registration No. 05724637 (England and Wales)
Apton Partitioning Ltd
Financial Statements
for the Period from 01 January 2025 to 31 December 2025

Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Company Information

Company Details
Company Number 05724637
Registered Office Unit 3, Cannon Business Park
Gough Road
Coseley
West Midlands
WV14 8XR
Directors
Directors who held office during the period were:
Ali Nazar Hassan AL-DULAIMI   
Emad TURKMAN   
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Statement of Financial Position

12345678
Notes 2025 2024
£ £
Fixed Assets
Intangible assets 5 2,119 14,669
Tangible assets 6 164,999 175,050
Current Assets
Stocks 530,489 522,844
Debtors due 782,712 1,071,514
Cash at bank and in hand 604,891 292,599
1,918,092 1,886,957
Creditors
Net Current Assets 1,918,092 1,886,957
Total Assets less current liabilities 2,085,210 2,076,676
Creditors due after more than one year (791,303) (931,439)
Net Assets 1,293,907 1,145,237
Capital and Reserves
Called up Share Capital 20,060 20,060
Retained earnings at end of year 1,273,847 1,125,177
Shareholder funds 1,293,907 1,145,237
For the year ending 31/12/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 04 August 2026
Ian Roberts
Company Registration No. 05724637
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

1. Statutory Information
Apton Partitioning Ltd is a private company, limited by shares, registered in England and Wales, registration number 05724637.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price. In respect of construction contracts and the rendering of services, turnover represents revenue measured by reference to the stage of completion of the contract activity or of the service transaction at the end of the reporting period.
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

Current Tax
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years.
Tangible Fixed Asset Policy
Plant and Equipment Vehicles and machinery are carried at cost less accumulated depreciation and accumulated impairment losses. Depreciation on assets is calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows: Plant & Machinery - 10% straight line Motor Vehicles - 25% straight line Fixtures & Fittings - 15% straight line Office Equipment - 15% straight line Other Assets - 20% straight line On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit or loss and included in other operating income.
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

Intangible Asset Policy
Goodwill Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities, and contingent liabilities of the acquired business. Goodwill recognised at acquisition is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis over its useful life, which is estimated to be ten years. Goodwill amortisation is charged on a straight-line basis so as to write off the cost of the asset, less its residual value assumed to be zero, over its useful economic life, which is estimated to be ten years. Goodwill amortisation is included in administrative expenses in the statement of comprehensive income
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods. Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 differences. Deferred tax relating to land and investment properties that is measured at fair value is measured using the tax rates and allowances that apply to the sale of the asset.
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 26
2024 28
4. Principal Activity
The principal activity of the company continues to be the manufacture of demountable partitioning.
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Apton Partitioning Ltd

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

5. Intangible Assets
Goodwill Other Total
Cost £ £ £
At 01/01/2025 12,200 11,940 24,140
Additions - - -
Disposals - - -
Revaluations - - -
At 31/12/2025 12,200 11,940 24,140
Amortisation
At 01/01/2025 9,471 - 9,471
Charge for the Year 610 11,940 12,550
On Disposals - - -
Other increases/(decreases) - - -
At end of period 10,081 11,940 22,021
Net book value
At 31/12/2025 2,119 - 2,119
At 31/12/2024 2,729 11,940 14,669
6. Fixed Assets
Plant and Machinery Motor Vehicles Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £ £ £
At 01/01/2025 423,236 93,112 68,448 92,020 676,816
Additions 41,167 - 178 4,654 45,999
At 31/12/2025 464,403 93,112 68,626 96,674 722,815
Depreciation
At 01/01/2025 288,229 68,814 61,920 82,803 501,766
Charge for the year 31,731 18,230 1,680 4,409 56,050
At 31/12/2025 319,960 87,044 63,600 87,212 557,816
Net Book Value
At 31/12/2025 144,443 6,068 5,026 9,462 164,999
At 31/12/2024 135,007 24,298 6,528 9,217 175,050
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