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APOTECH CONSULTING LIMITED

Registered Number
13170753
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

APOTECH CONSULTING LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

LEWIS, William Gregory Richard
PEZOUS, Fabien Jean

Company Secretary

EBS CORPORATE SERVICES LIMITED

Registered Address

71-75 Shelton Street
London
WC2H 9JQ

Registered Number

13170753 (England and Wales)
APOTECH CONSULTING LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets336,40536,000
Tangible assets41,7922,442
38,19738,442
Current assets
Debtors5965,792547,013
Cash at bank and on hand345,70290,557
1,311,494637,570
Creditors amounts falling due within one year6(711,786)(313,431)
Net current assets (liabilities)599,708324,139
Total assets less current liabilities637,905362,581
Creditors amounts falling due after one year7(43,284)(45,116)
Net assets594,621317,465
Capital and reserves
Called up share capital100100
Profit and loss account594,521317,365
Shareholders' funds594,621317,465
The financial statements were approved and authorised for issue by the Board of Directors on 20 February 2025, and are signed on its behalf by:
LEWIS, William Gregory Richard
Director
PEZOUS, Fabien Jean
Director

Registered Company No. 13170753
APOTECH CONSULTING LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year77
3.Intangible assets

Total

£
Cost or valuation
At 01 January 2436,000
Additions2,660
At 31 December 2438,660
Amortisation and impairment
Charge for year2,255
At 31 December 242,255
Net book value
At 31 December 2436,405
At 31 December 2336,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 243,566
Additions775
At 31 December 244,341
Depreciation and impairment
At 01 January 241,124
Charge for year1,425
At 31 December 242,549
Net book value
At 31 December 241,792
At 31 December 232,442
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables603,182418,572
Amounts owed by group undertakings14,8257,538
Other debtors10023,177
Prepayments and accrued income347,68597,726
Total965,792547,013
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables451,270225,779
Taxation and social security110,66215,904
Other creditors1,094-
Accrued liabilities and deferred income148,76071,748
Total711,786313,431
7.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties43,28445,116
Total43,28445,116