Registration number: 00641703

Apropa Machinery Limited

Contents

Accountants' Report	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 8

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Apropa Machinery Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Apropa Machinery Limited for the year ended 31 December 2025 as set out on pages 2 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians (AAT), we are subject to its ethical and other professional requirements. These are available to view in detail on their website at https://www.aat.org.uk/membership/standards-requirements/professional-ethics.

This report is made solely to the Board of Directors of Apropa Machinery Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Apropa Machinery Limited and state those matters that we have agreed to state to the Board of Directors of Apropa Machinery Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Apropa Machinery Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Apropa Machinery Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Apropa Machinery Limited. You consider that Apropa Machinery Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Apropa Machinery Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

SJ Accounts Solutions Limited
Unit 11
Aylsham Business Park
Richard Oakes Road
Aylsham
Norwich
NR11 6FD

21 September 2026

Apropa Machinery Limited

(Registration number: 00641703)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,112	4,276
Investments	5	1,346	1,346
		5,458	5,622
Current assets
Stocks	6	4,850	5,300
Debtors		319,553	415,686
Cash at bank and in hand		56,297	60,964
		380,700	481,950
Prepayments and accrued income		36,995	2,080
Creditors: Amounts falling due within one year		(138,937)	(208,924)
Net current assets		278,758	275,106
Total assets less current liabilities		284,216	280,728
Provisions for liabilities		(781)	(812)
Accruals and deferred income		(8,640)	(15,915)
Net assets		274,795	264,001
Capital and reserves
Called up share capital	7	6	6
Retained earnings		274,789	263,995
Shareholders' funds		274,795	264,001

Apropa Machinery Limited

(Registration number: 00641703)
Abridged Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 21 September 2026 and signed on its behalf by:
 

......................................... Jonathan Borchard Director

Apropa Machinery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Unit 11
Aylsham Business Park
Richard Oakes Road
Aylsham
Norwich
NR11 6FD

These financial statements were authorised for issue by the Board on 21 September 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 abridged 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 abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises revenue recognised by the Company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.

Turnover is recognised when the goods are despatched and the service is provided.

Foreign currency transactions and balances

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Apropa Machinery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Tax

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 balances are recognised in respect of all timing differences that have originated but not
reversed by the reporting date, except that:

 The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

 Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
L/Term Leasehold Property	straight line over 10 years
Plant & machinery	10% straight line
Fixtures & fittings	10%-25% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments held as fixed assets are shown at cost less provision for impairment.

Apropa Machinery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

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

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Financial instruments

Classification
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.

Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.

Interest bearing borrowings, such as bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.

Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 4).

Apropa Machinery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	6,484	6,484
Additions	1,941	1,941
At 31 December 2025	8,425	8,425
Depreciation
At 1 January 2025	2,208	2,208
Charge for the year	2,105	2,105
At 31 December 2025	4,313	4,313
Carrying amount
At 31 December 2025	4,112	4,112
At 31 December 2024	4,276	4,276

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of long leasehold land and buildings.
 

5	Investments

	Total £
Cost or valuation
At 1 January 2025	1,346
Provision
Carrying amount
At 31 December 2025	1,346
At 31 December 2024	1,346

Apropa Machinery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025