Registration number: 13597180

Apex Strategies Ltd

Contents

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

Apex Strategies Ltd

(Registration number: 13597180)
Balance Sheet as at 31 August 2025

	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		159		-
Current assets
Debtors	4	8,480		2,649
Cash at bank and in hand		11,406		7,245
		19,886		9,894
Creditors: Amounts falling due within one year	5	(19,927)		(9,627)
Net current (liabilities)/assets			(41)		267
Net assets			118		267
Capital and reserves
Called up share capital		2		2
Profit and loss account		116		265
Total equity			118		267

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 October 2025
 

......................................... Mr B. Littlewood Director

Apex Strategies Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

1	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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

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 and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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
Office equipment	33.33% Straight line

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Apex Strategies Ltd

Notes to the Unaudited Financial Statements For The Year Ended 31 August 2025

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

3	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	2,131	2,131
Additions	239	239
At 31 August 2025	2,370	2,370
Depreciation
At 1 September 2024	2,131	2,131
Charge for the year	80	80
At 31 August 2025	2,211	2,211
Carrying amount
At 31 August 2025	159	159

4

Debtors

Current	2025 £	2024 £
Trade debtors	8,340	1,020
Other debtors	140	1,629
	8,480	2,649

Other debtors include a loan to the director Mr B. Littlewood in the amount of £140 (2024 £1,629). The loan is unsecured, interest free and repayable on demand.

5

Creditors

	2025 £	2024 £
Due within one year
Taxation and social security	19,077	8,752
Other creditors	850	875
	19,927	9,627