Registration number: 05675217

Apex Ecology Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Apex Ecology Limited

Company Information

Directors

H F Ball M Robinson

Company secretary

M Robinson

Registered office

C/O Howsons Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Accountants

Howsons Chartered Accountants Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Apex Ecology Limited

(Registration number: 05675217)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	31,326	27,345
Current assets
Debtors	5	33,183	29,152
Cash at bank and in hand		58,310	90,307
		91,493	119,459
Creditors: Amounts falling due within one year	6	(74,113)	(96,123)
Net current assets		17,380	23,336
Net assets		48,706	50,681
Capital and reserves
Called up share capital		2	2
Retained earnings		48,704	50,679
Shareholders' funds		48,706	50,681

For the financial year ending 31 January 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 and in accordance with the provisions of Financial Reporting Standard 102 (FRS 102) Section 1A - small entities.

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.

Apex Ecology Limited

(Registration number: 05675217)
Balance Sheet as at 31 January 2025

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... H F Ball Director

......................................... M Robinson Company secretary and director

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 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:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

The principal place of business is:
Cauldon Locks
Shelton New Road
Cliffe Vale
Stoke on Trent
Staffordshire
ST4 7AB

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

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.

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

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
Plant and machinery	15% straight line basis
Office equipment	25% straight line basis

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 5).

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Other property, plant and equipment  £	Office equipment £	Total £
Cost or valuation
At 1 February 2024	28,239	23,663	51,902
Additions	9,200	5,824	15,024
Disposals	(2,600)	-	(2,600)
At 31 January 2025	34,839	29,487	64,326
Depreciation
At 1 February 2024	8,848	15,709	24,557
Charge for the year	4,690	4,046	8,736
Eliminated on disposal	(293)	-	(293)
At 31 January 2025	13,245	19,755	33,000
Carrying amount
At 31 January 2025	21,594	9,732	31,326
At 31 January 2024	19,391	7,954	27,345

5

Debtors

	2025 £	2024 £
Trade debtors	8,221	17,216
Other debtors	325	-
Prepayments	757	913
Work in progress	23,880	11,023
	33,183	29,152

Apex Ecology Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Trade creditors		2,038	4,366
Taxation and social security		6,422	17,586
Other creditors		16,428	18,456
Directors' loan account		49,225	55,715
		74,113	96,123