A.P.D. TRUCK MIXER REPAIRS LTD - Limited company accounts 25.1

REGISTERED NUMBER: 07442456 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

A.P.D. TRUCK MIXER REPAIRS LTD

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

C ATTWOOD

A J ATTWOOD

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

07442456 (England and Wales)

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

C ATTWOOD

A J ATTWOOD

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

ON BEHALF OF THE BOARD:

A D ATTWOOD - Director

1 September 2026

TURNOVER

2,188,770

2,203,630

Cost of sales

1,533,728

1,356,801

GROSS PROFIT

655,042

846,829

Distribution costs

32,957

35,525

Administrative expenses

530,594

579,588

563,551

615,113

OPERATING PROFIT

91,491

231,716

Interest receivable and similar income

8,571

11,233

PROFIT BEFORE TAXATION

100,062

242,949

Tax on profit

23,270

60,631

PROFIT FOR THE FINANCIAL YEAR

76,792

182,318

FIXED ASSETS

Tangible assets

5

108,887

CURRENT ASSETS

Stocks

-

30,000

Debtors

6

694,552

717,956

Cash at bank and in hand

691,980

738,822

1,386,532

1,486,778

CREDITORS

Amounts falling due within one year

7

83,947

140,985

NET CURRENT ASSETS

1,302,585

1,345,793

TOTAL ASSETS LESS CURRENT LIABILITIES

1,411,472

1,454,680

CAPITAL AND RESERVES

Called up share capital

3

Retained earnings

1,411,469

1,454,677

SHAREHOLDERS' FUNDS

1,411,472

1,454,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

A D ATTWOOD - Director

1.	STATUTORY INFORMATION

A.P.D. TRUCK MIXER REPAIRS LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. 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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 12 ) .

4.

DIVIDENDS

31/3/26

31/3/25

£

ordinary shares of 1.00 each

Final

120,000

110,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

108,887

NET BOOK VALUE

At 31 March 2026

108,887

At 31 March 2025

108,887

6.

DEBTORS

31/3/26

31/3/25

£

Amounts falling due within one year:

Trade debtors

334,552

357,956

Amounts falling due after more than one year:

Other debtors

360,000

Aggregate amounts

694,552

717,956

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

Trade creditors

48,921

48,920

Tax

23,270

60,631

VAT

12,156

27,893

Directors' current accounts

67

2,781

Accrued expenses

(467

)

760

83,947

140,985