Registration number: 13799468

Apteryx Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

Apteryx Limited

(Registration number: 13799468)
Abridged Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	8,091	1,125
Current assets
Debtors		8,517	52,389
Cash at bank and in hand		56	4,547
		8,573	56,936
Creditors: Amounts falling due within one year		(3,754)	(20,702)
Net current assets		4,819	36,234
Total assets less current liabilities		12,910	37,359
Provisions for liabilities		(1,537)	-
Net assets		11,373	37,359
Capital and reserves
Called up share capital		120	120
Profit and loss account		11,253	37,239
Total equity		11,373	37,359

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	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 director acknowledges her 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 and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 29 September 2025
 

Dr F J Dalzell

Director

Apteryx Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1	General information

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

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the director on 29 September 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were 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 abridged 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.

Tax

The tax expense for the period comprises current and deferred 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.

The current 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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
Motor vehicles	25% reducing balance

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

Apteryx Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

4	Tangible assets

	Total £
Cost or valuation
At 1 January 2024	2,000
Additions	10,788
Disposals	(2,000)
At 31 December 2024	10,788
Depreciation
At 1 January 2024	875
Charge for the year	2,697
Eliminated on disposal	(875)
At 31 December 2024	2,697
Carrying amount
At 31 December 2024	8,091
At 31 December 2023	1,125

5	Related party transactions

Advances to directors

Dr F J Dalzell During the period Dr F J Dalzell went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £55,776 (2023 - £40,582). At the year end the amount outstanding from Dr F J Dalzell was £3,372 (2023 - £39,673). Interest has been charged at the commercial rate.