Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31false2023-02-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2falseNo description of principal activitytruefalse 14602715 2023-01-31 14602715 2023-02-01 2024-01-31 14602715 2022-02-01 2023-01-31 14602715 2024-01-31 14602715 c:Director1 2023-02-01 2024-01-31 14602715 d:CurrentFinancialInstruments 2024-01-31 14602715 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14602715 d:ShareCapital 2024-01-31 14602715 d:RetainedEarningsAccumulatedLosses 2024-01-31 14602715 c:FRS102 2023-02-01 2024-01-31 14602715 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 14602715 c:FullAccounts 2023-02-01 2024-01-31 14602715 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 14602715 2 2023-02-01 2024-01-31 14602715 6 2023-02-01 2024-01-31 14602715 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 14602715









APEX PROJECTS HOLDINGS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
APEX PROJECTS HOLDINGS LTD
REGISTERED NUMBER: 14602715

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
Note
£

Fixed assets
  

Investments
  
100

  
100

Current assets
  

Debtors: amounts falling due within one year
 5 
396,169

Cash at bank and in hand
 6 
101,223

  
497,392

Creditors: amounts falling due within one year
 7 
(492,671)

Net current assets
  
 
 
4,721

Total assets less current liabilities
  
4,821

  

Net assets
  
4,821


Capital and reserves
  

Called up share capital 
  
200

Profit and loss account
  
4,621

  
4,821


Page 1

 
APEX PROJECTS HOLDINGS LTD
REGISTERED NUMBER: 14602715
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
I A Baggaley
Director

Date: 29 July 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
APEX PROJECTS HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Apex Projects Holdings Ltd is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registed office is 249 Silbury Boulevard, Milton Keynes England MK91NA.
The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
APEX PROJECTS HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
100



At 31 January 2024
100





5.


Debtors

2024
£


Other debtors
396,069

Called up share capital not paid
100

396,169


Included within other debtors due within one year is a loan to the directors, amounting to £327,901. This is repayable within 9 months and interest was charged on the loan at the official rate of interest.



Page 4

 
APEX PROJECTS HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
101,223

101,223



7.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
422,219

Corporation tax
69,252

Accruals and deferred income
1,200

492,671


 
Page 5