REGISTERED NUMBER: 15093982 (England and Wales)

Unaudited Financial Statements

for the Period 24 August 2023 to 30 September 2024

for

Apg Pi No2 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Omirou

R E Summerskill

REGISTERED OFFICE:

29 York Street

London

United Kingdom

W1H 1EZ

REGISTERED NUMBER:

15093982 (England and Wales)

CURRENT ASSETS

Debtors

4

515,108

Cash at bank and in hand

7,658

522,766

CREDITORS

Amounts falling due within one year

5

65,250

NET CURRENT ASSETS

457,516

TOTAL ASSETS LESS CURRENT LIABILITIES

457,516

CREDITORS

Amounts falling due after more than one year

6

505,517

NET LIABILITIES

(48,001

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(48,101

)

(48,001

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

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 18 September 2025 and were signed on its behalf by:

M J Omirou - Director

1.	STATUTORY INFORMATION

Apg Pi No2 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.

The accounting period has been extended from the incorporation date to the 30 September 2024 in order to be aligned to the same period ends as other group companies.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

At 30 September 2024 the company had net liabilities of £48,001. The directors have confirmed it is their current intention to support the company for at least the next 12 months from the date of signing these Financial Statements. The Directors therefore have adopted the Going Concern basis in preparing the Financial Statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

17,603

Other debtors

497,505

515,108

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

65,250

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

505,517

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Other Loans

86,628

The loan is secured by fixed and floating charges over the companies property and undertakings. The charge contains a negative pledge.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Highgate Investment Trust.

The ownership of the controlling party, Apg Strategic Developments Limited, was transferred from RST Group Holdings Limited to Melanie Omirou acting on behalf of Highgate Investment Trust effective 14 August 2023.