APEX GARDEN ROOMS LTD

Company Registration Number:
SC663177 (Scotland)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

APEX GARDEN ROOMS LTD

Contents of the Financial Statements

for the Period Ended 30 June 2025

Company Information - 3
Balance sheet - 4
Additional notes - 6
Balance sheet notes - 9

APEX GARDEN ROOMS LTD

Company Information

for the Period Ended 30 June 2025




Registered office: 24
Kilbride Avenue
Dunoon
Argyll And Bute
GB-SCT
PA23 7LH
Company Registration Number: SC663177 (Scotland)

APEX GARDEN ROOMS LTD

Balance sheet

As at 30 June 2025


Notes

2025
£

2024
£
Fixed assets
Tangible assets: 4 49,170 21,066
Total fixed assets: 49,170 21,066
Current assets
Stocks: 68,221
Cash at bank and in hand: 41,910 31,567
Total current assets: 110,131 31,567
Creditors: amounts falling due within one year: ( 74,256 ) ( 31,139 )
Net current assets (liabilities): 35,875 428
Total assets less current liabilities: 85,045 21,494
Total net assets (liabilities): 85,045 21,494

The notes form part of these financial statements

APEX GARDEN ROOMS LTD

Balance sheet continued

As at 30 June 2025


Notes

2025
£

2024
£
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 84,945 21,394
Shareholders funds: 85,045 21,494

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 30 August 2025
And Signed On Behalf Of The Board By:

Name: Matthew Fisher
Status: Director

The notes form part of these financial statements

APEX GARDEN ROOMS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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.

    Tangible fixed assets depreciation policy

    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:
    Motor Vehicles Straight Line 20%
    Computer Equipment Straight Line 20%

APEX GARDEN ROOMS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 2. Employees


    2025

    2024
    Average number of employees during the period 2 1

APEX GARDEN ROOMS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

  • 3. Off balance sheet disclosure

    No

APEX GARDEN ROOMS LTD

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Tangible Assets

Total
Cost £
At 01 July 2024 28,033
Additions 41,713
Disposals -
Revaluations -
Transfers -
At 30 June 2025 69,746
Depreciation
At 01 July 2024 6,967
Charge for year 13,609
On disposals -
Other adjustments -
At 30 June 2025 20,576
Net book value
At 30 June 2025 49,170
At 30 June 2024 21,066