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Registered Number: 15187515
England and Wales

 

 

 

APEX CONSTRUCTION & ROOFING LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Director Tommy Hall
Registered Number 15187515
Registered Office Unit 10 Clayfield Mews
Newcomen Road
Tunbridge Wells
Kent
TN4 9PA
Accountants OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
Secretary Carina Meakins
1
Director's report and financial statements
The director presents his annual report and the financial statements for the period ended 31 March 2025.
Principal activities
The principal activity of the Company during the financial year was roofing and building.
Director
The director who served throughout the year was as follows:
Tommy Hall
Statement of director's responsibilities
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.   Company law requires the director to prepare financial statements for each financial period.  Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102).   Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the profit or loss of the Company for that period.  In preparing these financial statements, the director is required to:

- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume continuation. 


The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable him to ensure that the financial statements comply with the Companies Act 2006.  He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.  The director is also responsible for the maintenance and integrity of the corporate and financial information included on the Company's website. 

Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Tommy Hall
Director

Date approved: 16 April 2025
2
You consider that the Company is exempt from an audit for the year ended 31 March 2025.

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.



OMB Tax Limited

Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
16 April 2025
3
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 21,372    19,590 
21,372    19,590 
Current assets      
Stocks 4 1,450    7,965 
Debtors 5 390    1,100 
Cash at bank and in hand 16,369    35,503 
18,209    44,568 
Creditors: amount falling due within one year 6 (38,382)   (63,015)
Net current assets (20,173)   (18,447)
 
Total assets less current liabilities 1,199    1,143 
Net assets 1,199    1,143 
 

Capital and reserves
     
Called up share capital 7 200    200 
Profit and loss account 999    943 
Shareholders' funds 1,199    1,143 
 


For the year ended 31 March 2025 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 directors acknowledge 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 16 April 2025 and were signed by:


-------------------------------
Tommy Hall
Director
4
General Information
Apex Construction & Roofing Ltd is a private company, limited by shares, registered in England and Wales, under 15187515, at Unit 10 Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA.  
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(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 under the historical cost convention, in sterling, which is the functional currency of the Company, in accordance with the accounting policies. 
Going concern basis
The director believes the Company will overcome its current difficulties in securing projects, as such it is well placed to manage its business risks successfully.  Accordingly, he has reasonable expectations that the Company will continue in operational existence for the foreseeable future.  Thus, he continues to adopt the going concern basis of accounting in preparing these financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of corporation tax currently payable recognised in the profit and loss account.  No provision is made for deferred tax.  The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.  Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer equipment 25% Reducing Balance
Plant and tools 25% Reducing Balance
Van 25% Reducing Balance
Stock and work-in-progress
Stock and work-in-progress is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.  Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and tools   Van   Computer equipment   Total
  £   £   £   £
At 01 April 2024 3,465    22,000      25,465 
Additions 7,155      1,765    8,920 
Disposals      
At 31 March 2025 10,620    22,000    1,765    34,385 
Depreciation
At 01 April 2024 375    5,500      5,875 
Charge for year 2,572    4,125    441    7,138 
On disposals      
At 31 March 2025 2,947    9,625    441    13,013 
Net book values
Closing balance as at 31 March 2025 7,673    12,375    1,324    21,372 
Opening balance as at 01 April 2024 3,090    16,500      19,590 


4.

Stocks

2025
£
  2024
£
Work-in-progress   7,250 
Stocks 1,450    715 
1,450    7,965 

5.

Debtors: amounts falling due within one year

2025
£
  2024
£
Other debtors 200   
CIS control account 190    1,100 
390    1,100 

6.

Creditors: amount falling due within one year

2025
£
  2024
£
Taxation and Social Security 3,978    6,975 
Other Creditors 34,404    56,040 
38,382    63,015 

7.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Ordinary 'A' shares of £1.00 each 100    100 
100 Ordinary 'B' shares of £1.00 each 100    100 
200    200 

5