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REGISTERED NUMBER: 11208090 (England and Wales)















Unaudited Financial Statements

for the Period

1 May 2024 to 31 October 2024

for

Apogee Property And Utility
Consultants Limited

Apogee Property And Utility
Consultants Limited (Registered number: 11208090)






Contents of the Financial Statements
for the Period 1 May 2024 to 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Apogee Property And Utility
Consultants Limited

Company Information
for the Period 1 May 2024 to 31 October 2024







DIRECTORS: J M J Haigh
Mrs D J Haigh





SECRETARY:





REGISTERED OFFICE: 15 St Mary's Street
Newport
Shropshire
TF10 7AF





REGISTERED NUMBER: 11208090 (England and Wales)





ACCOUNTANTS: Vaughan Davies Enterprise Ltd
15 St Mary's Street
Newport
Shropshire
TF10 7AF

Apogee Property And Utility
Consultants Limited (Registered number: 11208090)

Balance Sheet
31 October 2024

31.10.24 30.4.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 5,868 9,544
Tangible assets 5 9,579 12,936
15,447 22,480

CURRENT ASSETS
Stocks - 6,753
Debtors 6 102,255 82,554
Cash at bank 44,927 53,202
147,182 142,509
CREDITORS
Amounts falling due within one year 7 126,820 96,460
NET CURRENT ASSETS 20,362 46,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,809

68,529

CREDITORS
Amounts falling due after more than one year 8 (5,262 ) (9,762 )

PROVISIONS FOR LIABILITIES 9 (2,458 ) (2,458 )
NET ASSETS 28,089 56,309

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 10 27,984 56,204
SHAREHOLDERS' FUNDS 28,089 56,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Apogee Property And Utility
Consultants Limited (Registered number: 11208090)

Balance Sheet - continued
31 October 2024


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 Board of Directors and authorised for issue on 6 May 2025 and were signed on its behalf by:





J M J Haigh - Director


Apogee Property And Utility
Consultants Limited (Registered number: 11208090)

Notes to the Financial Statements
for the Period 1 May 2024 to 31 October 2024

1. STATUTORY INFORMATION

Apogee Property And Utility Consultants Limited 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.

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.

Intangible fixed assets and amortisation - other intangible
Other intangible assets relate to website costs, these are amortised to profit and loss account over their
estimated economic life of 5 years.

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:
Computer Equipment 25% Reducing balance

Stocks and work in progress
Work in Progress comprises of the uninvoiced data costs which are normally completed on a 30 day
invoiceable cycle.

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 year 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.


Apogee Property And Utility
Consultants Limited (Registered number: 11208090)

Notes to the Financial Statements - continued
for the Period 1 May 2024 to 31 October 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are
recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is
also recognised in other comprehensive income or directly in equity respectively.

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 9 (2024 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 31 October 2024 18,381
AMORTISATION
At 1 May 2024 8,837
Amortisation for period 3,676
At 31 October 2024 12,513
NET BOOK VALUE
At 31 October 2024 5,868
At 30 April 2024 9,544

Apogee Property And Utility
Consultants Limited (Registered number: 11208090)

Notes to the Financial Statements - continued
for the Period 1 May 2024 to 31 October 2024

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2024
and 31 October 2024 39,289
DEPRECIATION
At 1 May 2024 26,353
Charge for period 3,357
At 31 October 2024 29,710
NET BOOK VALUE
At 31 October 2024 9,579
At 30 April 2024 12,936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 30.4.24
£    £   
Trade debtors 102,255 77,403
Prepayments and accrued income - 5,151
102,255 82,554

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 30.4.24
£    £   
Bank loans and overdrafts 9,000 9,000
Trade creditors - 1
Tax 11,095 5,425
Social security and other taxes 3,451 10,733
Pension Creditor 600 1,933
VAT 27,720 24,914
Other creditors 21,000 14,000
Directors' current accounts 26,974 26,454
Accrued expenses 26,980 4,000
126,820 96,460

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 30.4.24
£    £   
Bank loans - 1-2 years 5,262 9,762

Apogee Property And Utility
Consultants Limited (Registered number: 11208090)

Notes to the Financial Statements - continued
for the Period 1 May 2024 to 31 October 2024

9. PROVISIONS FOR LIABILITIES
31.10.24 30.4.24
£    £   
Deferred tax 2,458 2,458

Deferred
tax
£   
Balance at 1 May 2024 2,458
Balance at 31 October 2024 2,458

10. RESERVES
Retained
earnings
£   

At 1 May 2024 56,204
Profit for the period 14,699
Dividends (42,919 )
At 31 October 2024 27,984