2022-07-142023-07-312023-07-31false14234352APEX HOLDING GROUP 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APEX HOLDING GROUP LIMITED

Registered Number
14234352
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2023

APEX HOLDING GROUP LIMITED
Company Information
for the period from 14 July 2022 to 31 July 2023

Directors

CHAWLA, Jagmohan Singh
CHAWLA, Manmohan Singh
CHAWLA, Satnam Singh

Registered Address

2nd Floor Grove House
55 Lowlands Road
Harrow
HA1 3AW

Registered Number

14234352 (England and Wales)
APEX HOLDING GROUP LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

£

£

Current assets
Debtors31,326,440
Cash at bank and on hand22,629
1,349,069
Creditors amounts falling due within one year4(350)
Net current assets (liabilities)1,348,719
Total assets less current liabilities1,348,719
Net assets1,348,719
Capital and reserves
Called up share capital3
Profit and loss account1,348,716
Shareholders' funds1,348,719
The financial statements were approved and authorised for issue by the Board of Directors on 12 April 2024, and are signed on its behalf by:
CHAWLA, Jagmohan Singh
Director
CHAWLA, Manmohan Singh
Director
CHAWLA, Satnam Singh
Director

Registered Company No. 14234352
APEX HOLDING GROUP LIMITED
Notes to the Financial Statements
for the period ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2023
Average number of employees during the year3
3.Debtors: amounts due within one year

2023

£
Amounts owed by group undertakings1,325,000
Other debtors1,440
Total1,326,440
4.Creditors: amounts due within one year

2023

£
Accrued liabilities and deferred income350
Total350
5.Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.