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Registration number: 11966632

Apex Cad Manuals Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2025

 

Apex Cad Manuals Limited

Contents

Company Information

1

Directors' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 8

 

Apex Cad Manuals Limited

Company Information





 

Directors




 

Mr JJ Burns

Mr D Hawkyard

Registered office





 

T8/9 Brooke's Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR

Accountants

D & A Hill
18 T8 9 Brooke's Mill
Armitage Bridge
Huddersfield
HD4 7NR

 

Apex Cad Manuals Limited

Directors' Report
for the Year Ended 30 April 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr JJ Burns

Mr D Hawkyard

Principal activity

The principal activity of the company is that of CAD drawings.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 1 July 2025 and signed on its behalf by:
 

.........................................
Mr JJ Burns
Director

 

Apex Cad Manuals Limited

(Registration number: 11966632 )
Balance Sheet as at 30 April 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

583

870

Current assets

 

Debtors

5

3,130

2,252

Cash at bank and in hand

 

2,322

1,807

 

5,452

4,059

Creditors: Amounts falling due within one year

6

(2,354)

(2,561)

Net current assets

 

3,098

1,498

Total assets less current liabilities

 

3,681

2,368

Creditors: Amounts falling due after more than one year

6

(334)

(334)

Net assets

 

3,347

2,034

Capital and reserves

 

Called up share capital

7

4

4

Retained earnings

3,343

2,030

Shareholders' funds

 

3,347

2,034

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 July 2025 and signed on its behalf by:
 

 

Apex Cad Manuals Limited

(Registration number: 11966632 )
Balance Sheet as at 30 April 2025

.........................................
Mr JJ Burns
Director

 

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
T8/9 Brooke's Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR

These financial statements were authorised for issue by the Board on 1 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

33% on reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2025

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 May 2024

4,317

4,317

At 30 April 2025

4,317

4,317

Depreciation

At 1 May 2024

3,447

3,447

Charge for the year

287

287

At 30 April 2025

3,734

3,734

Carrying amount

At 30 April 2025

583

583

At 30 April 2024

870

870

5

Debtors

Current

2025
£

2024
£

Trade debtors

3,130

2,252

 

3,130

2,252

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Taxation and social security

1,454

1,661

Accruals and deferred income

900

900

2,354

2,561

 

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2025

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

8

334

334

7

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

A Ordinary share of £1 each

1

1

1

1

B Ordinary share of £1 each

1

1

1

1

C Ordinary share of £1 each

1

1

1

1

D Ordinary share of £1 each

1

1

1

1

 

4

4

4

4

8

Loans and borrowings

2025
£

2024
£

Non-current loans and borrowings

Other borrowings

334

334