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Registration number: 05675217


Apex Ecology Limited

Directors' Report and Unaudited Financial Statements

for the Year Ended 31 January 2023

 

Apex Ecology Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Apex Ecology Limited

Company Information

Directors

H F Ball

M Robinson

Company secretary

M Robinson

Registered office

C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

Accountants

Howsons
Chartered Accountants
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

 

Apex Ecology Limited

(Registration number: 05675217)
Amended Balance Sheet as at 31 January 2024

Note

2024
£

(As restated)

2023
£

Fixed assets

 

Tangible assets

4

27,345

27,035

Current assets

 

Debtors

5

29,152

33,293

Cash at bank and in hand

 

90,307

85,078

 

119,459

118,371

Creditors: Amounts falling due within one year

6

(96,123)

(72,087)

Net current assets

 

23,336

46,284

Net assets

 

50,681

73,319

Capital and reserves

 

Called up share capital

2

2

Retained earnings

50,679

73,317

Shareholders' funds

 

50,681

73,319

For the financial year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Apex Ecology Limited

(Registration number: 05675217)
Amended Balance Sheet as at 31 January 2024

Approved and authorised by the Board on 22 October 2024 and signed on its behalf by:
 

.........................................
H F Ball
Director

.........................................
M Robinson
Company secretary and director

 

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

The principal place of business is:
Cauldon Locks
Shelton New Road
Cliffe Vale
Stoke on Trent
Staffordshire
ST4 7AB

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% straight line basis

Office equipment

25% straight line basis

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, 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 receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2023 - 5).

 

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

4

Tangible assets

Other property, plant and equipment
 £

Office equipment
£

Total
£

Cost or valuation

At 1 February 2023

23,598

21,017

44,615

Additions

4,641

2,646

7,287

At 31 January 2024

28,239

23,663

51,902

Depreciation

At 1 February 2023

5,083

12,498

17,581

Charge for the year

3,765

3,211

6,976

At 31 January 2024

8,848

15,709

24,557

Carrying amount

At 31 January 2024

19,391

7,954

27,345

At 31 January 2023

18,515

8,520

27,035

5

Debtors

2024
£

(As restated)

2023
£

Trade debtors

17,216

16,770

Prepayments

913

935

Other debtors

11,023

15,588

 

29,152

33,293

 

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

6

Creditors

2024
£

(As restated)

2023
£

Due under one year

Trade creditors

4,366

6,005

Taxation and social security

17,586

13,915

Other creditors

18,456

14,399

Directors' loan account

55,715

37,768

96,123

72,087

7

Prior period adjustment

The prior period accounts have been restated due to the overstatement of dividends declared. The change resulted in an increase in profits available for distribution of £6,000 and a decrease in the directors loan balances by £6,000 at 31 January 2023.