Company Registration No. 13495862 (England and Wales)
APA Property Developments Limited
Unaudited accounts
for the year ended 31 May 2026
APA Property Developments Limited
Unaudited accounts
Contents
APA Property Developments Limited
Company Information
for the year ended 31 May 2026
Directors
Mr P Foster
Mrs S Foster
Company Number
13495862 (England and Wales)
Registered Office
Whitfield House
St Johns Road
Meadowfield Industrial Estate
Durham
DH7 8XL
United Kingdom
Accountants
Accountants For The Trade Limited
3B Linden Park
Number One Industrial Estate
Consett
DH8 6SZ
APA Property Developments Limited
Statement of financial position
as at 31 May 2026
Investment property
118,997
-
Cash at bank and in hand
1,428
112
Creditors: amounts falling due within one year
(85,717)
(53,677)
Net current liabilities
(67,641)
(53,269)
Total assets less current liabilities
51,356
65,728
Creditors: amounts falling due after more than one year
(57,783)
(65,571)
Net (liabilities)/assets
(6,427)
157
Called up share capital
1
1
Profit and loss account
(6,428)
156
Shareholders' funds
(6,427)
157
For the year ending 31 May 2026 the company was entitled to exemption from audit 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 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 and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2026 and were signed on its behalf by
Mr P Foster
Director
Company Registration No. 13495862
APA Property Developments Limited
Notes to the Accounts
for the year ended 31 May 2026
APA Property Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 13495862. The registered office is Whitfield House, St Johns Road, Meadowfield Industrial Estate, Durham, DH7 8XL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 May 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
APA Property Developments Limited
Notes to the Accounts
for the year ended 31 May 2026
4
Tangible fixed assets
Land & buildings
Transfer to investment property
(118,997)
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
84,817
52,993
Taxes and social security
-
36
8
Creditors: amounts falling due after more than one year
2026
2025
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).