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REGISTERED NUMBER: 14801749 (England and Wales)






















Unaudited Financial Statements

for the Period 14 April 2023 to 30 April 2024

for

Apex Metrology Ltd.

Apex Metrology Ltd. (Registered number: 14801749)






Contents of the Financial Statements
for the period 14 April 2023 to 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Apex Metrology Ltd.

Company Information
for the period 14 April 2023 to 30 April 2024







DIRECTOR: Mr P Bulman





REGISTERED OFFICE: Unit 3 The Wellington Centre
Whitelands Road
Ashton-Under-Lyne
United Kingdom
OL6 6UY





REGISTERED NUMBER: 14801749 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
2nd Floor Fairbank House
27 Ashley Road
Altrincham
Cheshire
WA14 2DP

Apex Metrology Ltd. (Registered number: 14801749)

Balance Sheet
30 April 2024

Notes £
FIXED ASSETS
Intangible assets 4 98,206
Tangible assets 5 152,693
250,899

CURRENT ASSETS
Debtors 6 269,420
Cash at bank 44,104
313,524
CREDITORS
Amounts falling due within one year 7 (217,321 )
NET CURRENT ASSETS 96,203
TOTAL ASSETS LESS CURRENT
LIABILITIES

347,102

CREDITORS
Amounts falling due after more than one year 8 (350,000 )
NET LIABILITIES (2,898 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (2,998 )
(2,898 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2024 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.

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 23 January 2025 and were signed by:




Mr P Bulman - Director


Apex Metrology Ltd. (Registered number: 14801749)

Notes to the Financial Statements
for the period 14 April 2023 to 30 April 2024

1. STATUTORY INFORMATION

Apex Metrology 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Plant & Equipment 10% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

Apex Metrology Ltd. (Registered number: 14801749)

Notes to the Financial Statements - continued
for the period 14 April 2023 to 30 April 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
Additions 113,750
At 30 April 2024 113,750
AMORTISATION
Charge for period 15,544
At 30 April 2024 15,544
NET BOOK VALUE
At 30 April 2024 98,206

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
COST
Additions 154,476 1,984 24,190 180,650
Disposals (15,500 ) - - (15,500 )
At 30 April 2024 138,976 1,984 24,190 165,150
DEPRECIATION
Charge for period 9,367 260 3,087 12,714
Eliminated on disposal (257 ) - - (257 )
At 30 April 2024 9,110 260 3,087 12,457
NET BOOK VALUE
At 30 April 2024 129,866 1,724 21,103 152,693

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade debtors 233,283
Other debtors 36,137
269,420

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 130,808
Taxation and social security 18,806
Other creditors 67,707
217,321

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
£
Other creditors 350,000

Apex Metrology Ltd. (Registered number: 14801749)

Notes to the Financial Statements - continued
for the period 14 April 2023 to 30 April 2024

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
£
Within one year 5,484

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Apex Metrology Ltd.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Apex Metrology Ltd. for the period ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Apex Metrology Ltd. in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Apex Metrology Ltd. and state those matters that we have agreed to state to the director of Apex Metrology Ltd. in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Apex Metrology Ltd. and its director for our work or for this report.

It is your duty to ensure that Apex Metrology Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Apex Metrology Ltd.. You consider that Apex Metrology Ltd. is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Apex Metrology Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
2nd Floor Fairbank House
27 Ashley Road
Altrincham
Cheshire
WA14 2DP


23 January 2025