REGISTERED NUMBER: 06459667 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Apexa Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S V Dandekar

REGISTERED OFFICE:

67 Dale Avenue

Edgware

Middlesex

HA8 6AB

REGISTERED NUMBER:

06459667 (England and Wales)

ACCOUNTANTS:

Palak Services Limited

80 Woodrush Way

Romford

Essex

RM6 5BL

FIXED ASSETS

Tangible assets

4

1,638

2,184

Investment property

5

695,272

695,272

696,910

697,456

CURRENT ASSETS

Cash at bank

48,752

39,760

CREDITORS

Amounts falling due within one year

6

412,965

457,852

NET CURRENT LIABILITIES

(364,213

)

(418,092

)

TOTAL ASSETS LESS CURRENT LIABILITIES

332,697

279,364

PROVISIONS FOR LIABILITIES

24,001

24,001

NET ASSETS

308,696

255,363

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

308,596

255,263

SHAREHOLDERS' FUNDS

308,696

255,363

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were authorised for issue by the director and authorised for issue on 16 September 2025 and were signed by:

S V Dandekar - Director

1.	STATUTORY INFORMATION

Apexa Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents rental receivable in respect of a property and is attributable to the company's principal activity. Rent is recognised for the period for which it is due.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts which are an integral part of the company's cash management.

Going concern

As at 31 December 2024, current liabilities of the company exceeded its current assets by £364,213 (2023 : £418,092). However, the director of the company considers that the going concern basis is appropriate in view of the assurances of continual financial support that the company has received from its shareholder. The financial statements do not include the adjustments that would result if the company was unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

and 31 December 2024

13,520

DEPRECIATION

At 1 January 2024

11,336

Charge for year

546

At 31 December 2024

11,882

NET BOOK VALUE

At 31 December 2024

1,638

At 31 December 2023

2,184

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

695,272

NET BOOK VALUE

At 31 December 2024

695,272

At 31 December 2023

695,272

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

92,186

Tax

14,243

10,839

Rent Deposits

8,750

8,750

Directors' current accounts

388,772

344,878

Accrued expenses

1,200

1,199

412,965

457,852

7.	RELATED PARTY DISCLOSURES

At the balance sheet date an amount of £388,772 (2023: £344,878) was due to the director.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms A Dandekar, by virtue of her shareholdings in the company.