Alternative Precision Sheet Metal Limited 31/12/2025 iXBRL

Company registration number: 03465595

Alternative Precision Sheet Metal Limited

Unaudited filleted financial statements

31 December 2025

Alternative Precision Sheet Metal Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Alternative Precision Sheet Metal Limited

Directors and other information


	Director	Mr DSh Dumbarton


	Company number	03465595


	Registered office	Units 8-10 Prydwen Road
		Swansea West Industrial Park
		Fforestfach
		Swansea
		SA5 4HN


	Business address	Units 8-10 Prydwen Road
		Swansea West Industrial Park
		Fforestfach
		Swansea
		SA5 4HN


	Accountant	Pearl Hargood
		Hafan
		Heol Y Mynydd
		Penbre
		Llanelli
		SA16 0AJ

Alternative Precision Sheet Metal Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	628,373		653,216
		_______		_______
			628,373		653,216

Current assets
Stocks		63,450		65,863
Debtors	6	160,193		111,237
Cash at bank and in hand		290,081		375,721
		_______		_______
		513,724		552,821
Creditors: amounts falling due
within one year	7	( 259,756)		( 482,012)
		_______		_______
Net current assets			253,968		70,809
			_______		_______
Total assets less current liabilities			882,341		724,025

Creditors: amounts falling due
after more than one year	8		( 144,195)		( 228,585)
			_______		_______
Net assets			738,146		495,440
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			738,046		495,340
			_______		_______
Shareholders funds			738,146		495,440
			_______		_______

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 September 2026 , and are signed on behalf of the board by:

Mr DSh Dumbarton

Director

Alternative Precision Sheet Metal Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 8-10 Prydwen Road, Swansea West Industrial Park, Fforestfach, Swansea, SA5 4HN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied , stated net of discounts and of Value Added Tax.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. 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. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are 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 that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	10 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

The company operates a defined contribution plan for the benefit of its emplyees. Contributions are expensed as they become payable.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	755,563	18,903	-	774,466
Additions	18,587	2,291	27,749	48,627
	_______	_______	_______	_______
At 31 December 2025	774,150	21,194	27,749	823,093
	_______	_______	_______	_______
Depreciation
At 1 January 2025	105,921	15,329	-	121,250
Charge for the year	71,333	2,137	-	73,470
	_______	_______	_______	_______
At 31 December 2025	177,254	17,466	-	194,720
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	596,896	3,728	27,749	628,373
	_______	_______	_______	_______
At 31 December 2024	649,642	3,574	-	653,216
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	150,421	69,752
Other debtors	9,772	41,485
	_______	_______
	160,193	111,237
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,617	10,000
Trade creditors	18,432	32,738
Social security and other taxes	170,103	66,364
Other creditors	61,604	372,910
	_______	_______
	259,756	482,012
	_______	_______

The Company is in receipt of a government guarantee bounce back loan of £50,000. The loan is repayable from year 2 to 6 with interest charged from year 2 at 2.5%. The finance leases included in other creditors are secured on the assets concerned.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	-	9,882
Other creditors	144,195	218,703
	_______	_______
	144,195	228,585
	_______	_______

The Company is in receipt of a government guarantee bounce back loan of £50,000. The loan is repayable from year 2 to 6 with interest charged from year 2 at 2.5%. The finance leases included in other creditors are secured on the assets concerned.

9. Events after the end of the reporting period

On 08.07.26 the Company approved a share for share exchange in that a 100 issued shares held by Daniel Dumbarton in the issued share capital of the Company be transferred to DSD95 Holdings Limited in exchange for the allotment of 100 new shares in DSD95 Holdings Limited.