REGISTERED NUMBER: 04388452 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2018

FOR

A & P CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Latham

A Latham

SECRETARY:

A Latham

REGISTERED OFFICE:

8 Firman Close

Westbrook

Warrington

Cheshire

WA5 8XU

REGISTERED NUMBER:

04388452 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

SOLICITORS:

Tickle Hall Cross

Hardshaw Street

St. Helens

Merseyside

WA10 1RP.

FIXED ASSETS

Tangible assets

4

21,403

19,699

CURRENT ASSETS

Stocks

2,750

-

Debtors

5

37,221

44,788

Cash at bank

27,741

25,077

67,712

69,865

CREDITORS

Amounts falling due within one year

6

12,922

17,799

NET CURRENT ASSETS

54,790

52,066

TOTAL ASSETS LESS CURRENT LIABILITIES

76,193

71,765

PROVISIONS FOR LIABILITIES

4,067

3,940

NET ASSETS

72,126

67,825

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

72,026

67,725

SHAREHOLDERS' FUNDS

72,126

67,825

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 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 and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors on 13 December 2018 and were signed on its behalf by:

P Latham, - Director

1.	STATUTORY INFORMATION

A & P Construction Limited 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance

for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in

bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2017 - 2 ).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2017

2,334

35,660

669

38,663

Additions

-

8,780

-

8,780

At 31 March 2018

2,334

44,440

669

47,443

DEPRECIATION

At 1 April 2017

1,889

16,406

669

18,964

Charge for year

67

7,009

-

7,076

At 31 March 2018

1,956

23,415

669

26,040

NET BOOK VALUE

At 31 March 2018

378

21,025

-

21,403

At 31 March 2017

445

19,254

-

19,699

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade debtors

35,718

26,106

Other debtors

1,503

18,682

37,221

44,788

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade creditors

7,434

10,616

Taxation and social security

2,985

5,263

Other creditors

2,503

1,920

12,922

17,799

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2018 and

31 March 2017:

31.3.18

31.3.17

£

£

A Latham

Balance outstanding at start of year

8,899

7,233

Amounts advanced

2,535

8,899

Amounts repaid

(11,071

)

(7,233

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

363

8,899

P Latham

Balance outstanding at start of year

8,899

7,233

Amounts advanced

2,535

8,899

Amounts repaid

(11,071

)

(7,233

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

363

8,899

The Loans to Directors were repaid by December 2018

8.	ULTIMATE CONTROLLING PARTY