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Registered number: 12962374
Apex Window Cleaning & Maintenance Ltd
ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 12962374
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,000 14,000
Tangible Assets 5 8,772 11,032
Investments 6 1,368 1,368
22,140 26,400
CURRENT ASSETS
Cash at bank and in hand 1,054 193
1,054 193
Creditors: Amounts Falling Due Within One Year (7,842 ) (9,301 )
NET CURRENT ASSETS (LIABILITIES) (6,788 ) (9,108 )
TOTAL ASSETS LESS CURRENT LIABILITIES 15,352 17,292
Creditors: Amounts Falling Due After More Than One Year - (1,800 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,667 ) (1,882 )
NET ASSETS 13,685 13,610
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 13,585 13,510
SHAREHOLDERS' FUNDS 13,685 13,610
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For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr James Clarke
Director
25/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Apex Window Cleaning & Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12962374 . The registered office is 26 Moorlands Avenue, Yeadon, Leeds, West Yorkshire, LS19 6AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Computer Equipment 33% Straight line
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Total
£
Cost
As at 1 November 2023 20,000
As at 31 October 2024 20,000
Amortisation
As at 1 November 2023 6,000
Provided during the period 2,000
As at 31 October 2024 8,000
Net Book Value
As at 31 October 2024 12,000
As at 1 November 2023 14,000
5. Tangible Assets
Total
£
Cost
As at 1 November 2023 23,987
Additions 1,005
As at 31 October 2024 24,992
Depreciation
As at 1 November 2023 12,955
Provided during the period 3,265
As at 31 October 2024 16,220
Net Book Value
As at 31 October 2024 8,772
As at 1 November 2023 11,032
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6. Investments
Total
£
Cost
As at 1 November 2023 1,368
As at 31 October 2024 1,368
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 1,368
As at 1 November 2023 1,368
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to the directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr James Clarke 862 30,071 29,238 - 30
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
2024 2023
£ £
Mr James Clarke 16,250 14,500
9. Ultimate Controlling Party
The company's ultimate controlling party is the director Mr J Clarke by virtue of his ownership of 100% of the issued share capital in the company.
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