Registration number: 11028105

APN Holdings Ltd

Contents

Directors' Report	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

APN Holdings Ltd

Directors' Report For The Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr M. Rothwell

Mr T.G. Kernachan

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 5 October 2026 and signed on its behalf by:

......................................... Mr M. Rothwell Director

......................................... Mr T.G. Kernachan Director

APN Holdings Ltd

(Registration number: 11028105)
Balance Sheet as at 31 March 2026

	Note	2026 £		2025 £
Fixed assets
Investments	5		522,550		522,500
Current assets
Debtors	6	1,277,477		1,436,335
Cash at bank and in hand		6,302		19,285
		1,283,779		1,455,620
Creditors: Amounts falling due within one year	7	(468,574)		(153,381)
Net current assets			815,205		1,302,239
Net assets			1,337,755		1,824,739
Capital and reserves
Called up share capital		522,100		522,100
Profit and loss account		815,655		1,302,639
Total equity			1,337,755		1,824,739

For the financial year ending 31 March 2026 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.

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 and Directors' Report.

Approved and authorised by the Board on 5 October 2026 and signed on its behalf by:
 

......................................... Mr M. Rothwell Director

......................................... Mr T.G. Kernachan Director

APN Holdings Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

1	General information

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

The address of its registered office is:
34 Wellington Street
Leeds
LS1 2DE

These financial statements were authorised for issue by the Board on 5 October 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 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.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Group accounts not prepared

The Company, as a parent company of a small group, is not required to prepare group accounts by virtue of the exemption within s399 Companies Act 2006.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in income when receivable.

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.

APN Holdings Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

2026 £

2025 £

5	Investments

	2026 £	2025 £
Investments in subsidiaries	522,550	522,500