APM Lettings Limited


Acorah Software Products - Accounts Production10.1.046false1 January 201831 December 201831 December 2018SC494171Mr Ally 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Registered number: SC494171
APM Lettings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2018
AMN ACCOUNTANTS

32 St. Andrews Road
1st Floor
Glasgow
G41 1PF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Balance Sheet
Registered number: SC494171
2018 2017
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 2 633 844
633 844
CURRENT ASSETS
Cash at bank and in hand 37,273 35,729
37,273 35,729
Creditors: Amounts Falling Due Within One Year 3 (31,623) (31,858)
NET CURRENT ASSETS (LIABILITIES) 5,650 3,871
TOTAL ASSETS LESS CURRENT LIABILITIES 6,283 4,715
NET ASSETS 6,283 4,715
CAPITAL AND RESERVES
Called up share capital 4 100 100
Profit and Loss Account 6,183 4,615
SHAREHOLDERS' FUNDS 6,283 4,715
Page 1
For the year ending 31 December 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his 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.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ally Rashid
27/09/2019

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance method
2. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2018 1,500
As at 31 December 2018 1,500
Depreciation
As at 1 January 2018 656
Provided during the period 211
As at 31 December 2018 867
Net Book Value
As at 31 December 2018 633
As at 1 January 2018 844
Page 3
3. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Corporation tax 798 798
Other taxes and social security 84 84
Director's loan account 30,741 30,976
31,623 31,858
4. Share Capital
2018 2017
Allotted, Called up and fully paid 100 100
5. General Information
APM Lettings Limited is a private company, limited by shares, incorporated in Scotland, registered number SC494171. The registered office is 198 Morrison Street, Edinburgh, EH3 8EB.
Page 4