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Registered Number: 11349768


 

 

 

APEX ASIA PROPERTIES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 244,963    244,963 
244,963    244,963 
Current assets      
Debtors   (3,274)
Cash at bank and in hand 19,297    9,314 
19,297    6,040 
Creditors: amount falling due within one year (307,744)   (307,459)
Net current assets (288,447)   (301,419)
 
Total assets less current liabilities (43,484)   (56,456)
Creditors: amount falling due after more than one year   (38,873)
Net assets (43,484)   (95,329)
 

Capital and reserves
     
Called up share capital 42,600    100 
Profit and loss account (86,084)   (95,429)
Shareholders' funds (43,484)   (95,329)
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 February 2025 and were signed by:


-------------------------------
Wing Yee BARTON
Director
1
General Information
APEX ASIA PROPERTIES LTD is a private company, limited by shares, registered in , registration number 11349768, registration address 7 BELL YARD, LONDON ENGLAND, WC2A 2JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Taxation
Taxation for the year 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 year 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.
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. 
Investment properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. 
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 June 2023 12,488    12,488 
Additions  
Disposals  
At 31 May 2024 12,488    12,488 
Amortisation
At 01 June 2023 12,488    12,488 
Charge for year  
On disposals  
At 31 May 2024 12,488    12,488 
Net book values
At 31 May 2024  
At 31 May 2023  


4.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 June 2023 244,963    244,963 
Additions  
Disposals  
At 31 May 2024 244,963    244,963 
Depreciation
At 01 June 2023  
Charge for year  
On disposals  
At 31 May 2024  
Net book values
Closing balance as at 31 May 2024 244,963    244,963 
Opening balance as at 01 June 2023 244,963    244,963 


2