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REGISTERED NUMBER: 03860392 (England and Wales)












APEX MASONRY CONTRACTORS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2022 TO 31 OCTOBER 2023






APEX MASONRY CONTRACTORS LTD (REGISTERED NUMBER: 03860392)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 May 2022 to 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APEX MASONRY CONTRACTORS LTD

COMPANY INFORMATION
for the period 1 May 2022 to 31 October 2023







DIRECTOR: M Scholfield





SECRETARY: Mrs E Perez-Sanchez





REGISTERED OFFICE: Station House
Connaught Road
Brookwood
Woking
Surrey
GU24 0ER





REGISTERED NUMBER: 03860392 (England and Wales)





ACCOUNTANTS: HPCA Limited
Station House
Connaught Road
Brookwood
Woking
Surrey
GU24 0ER

APEX MASONRY CONTRACTORS LTD (REGISTERED NUMBER: 03860392)

BALANCE SHEET
31 October 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 13 440

CURRENT ASSETS
Debtors 5 63,201 27,093
Cash at bank 297 5,513
63,498 32,606
CREDITORS
Amounts falling due within one year 6 (66,498 ) (34,196 )
NET CURRENT LIABILITIES (3,000 ) (1,590 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,987

)

(1,150

)

CREDITORS
Amounts falling due after more than one year 7 (6,493 ) (11,000 )
NET LIABILITIES (9,480 ) (12,150 )

CAPITAL AND RESERVES
Called up share capital 8 20,000 20,000
Retained earnings 9 (29,480 ) (32,150 )
SHAREHOLDERS' FUNDS (9,480 ) (12,150 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

APEX MASONRY CONTRACTORS LTD (REGISTERED NUMBER: 03860392)

BALANCE SHEET - continued
31 October 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 January 2024 and were signed by:





M Scholfield - Director


APEX MASONRY CONTRACTORS LTD (REGISTERED NUMBER: 03860392)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 May 2022 to 31 October 2023

1. STATUTORY INFORMATION

Apex Masonry Contractors 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.
Fixtures and fittings - 25% on cost
Computer equipment - 50% on cost

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

APEX MASONRY CONTRACTORS LTD (REGISTERED NUMBER: 03860392)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 May 2022 to 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2022
and 31 October 2023 10,470
DEPRECIATION
At 1 May 2022 10,030
Charge for period 427
At 31 October 2023 10,457
NET BOOK VALUE
At 31 October 2023 13
At 30 April 2022 440

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 25,701 12,093
Accrued income 37,500 15,000
63,201 27,093

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 3,277 3,000
Trade creditors 3,182 3,395
Tax 26,355 18,436
Social security and other taxes 4,194 913
VAT 5 3,278
Other creditors 2,197 2,197
Directors' current accounts 25,688 1,377
Accrued expenses 1,600 1,600
66,498 34,196

APEX MASONRY CONTRACTORS LTD (REGISTERED NUMBER: 03860392)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 May 2022 to 31 October 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 3,006 3,000
Bank loans - 2-5 years 3,487 8,000
6,493 11,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
20,000 Ordinary £1 20,000 20,000

9. RESERVES
Retained
earnings
£   

At 1 May 2022 (32,150 )
Profit for the period 39,670
Dividends (37,000 )
At 31 October 2023 (29,480 )

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 October 2023 and the year ended 30 April 2022:

2023 2022
£    £   
M Scholfield
Balance outstanding at start of period (1,376 ) 2,611
Amounts advanced 20,400 6,310
Amounts repaid (44,712 ) (10,297 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period (25,688 ) (1,376 )