Company Accounts and Tax Online SC279693 Board of Directors 1.3.24 28.2.25 28.2.25 No description of principal activity false iso4217:GBP xbrli:pure SC279693 2023-03-01 2024-02-29 SC279693 2025-02-28 SC279693 2024-03-01 2025-02-28 SC279693 2024-02-29 SC279693 countries:Scotland 2024-03-01 2025-02-28 SC279693 curr:PoundSterling 2024-03-01 2025-02-28 SC279693 uk-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC279693 uk-bus:Micro-entities 2024-03-01 2025-02-28 SC279693 uk-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 SC279693 uk-bus:FullAccounts 2024-03-01 2025-02-28 SC279693 uk-bus:RegisteredOffice 2024-03-01 2025-02-28 SC279693 uk-bus:Director1 2024-03-01 2025-02-28 SC279693 uk-bus:Director1 2024-03-01 SC279693 uk-bus:Director1 2025-02-28 SC279693 core:AfterOneYear 2025-02-28 SC279693 core:AfterOneYear 2024-02-29 SC279693 core:WithinOneYear 2025-02-28 SC279693 core:WithinOneYear 2024-02-29 SC279693 core:WithinOneYear 2024-03-01 2025-02-28 SC279693 core:AfterOneYear 2025-02-28 SC279693 core:AfterOneYear 2024-02-29 SC279693 core:AfterOneYear 2024-03-01 2025-02-28 SC279693 core:ShareCapital 2025-02-28 SC279693 core:ShareCapital 2024-02-29 SC279693 core:RevaluationReserve 2025-02-28 SC279693 core:RevaluationReserve 2024-02-29 SC279693 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC279693 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC279693 1 2024-03-01 2025-02-28

# APIU GLOBAL LTD

## Company Registration Number:
SC279693 (Scotland)

## Unaudited micro entity accounts for the year ended 28 February 2025

## Period of accounts

## Start date: 01 March 2024

## End date: 28 February 2025

# APIU GLOBAL LTD

## Contents of the Financial Statements

for the Period Ended 28 February 2025

Company Information - 3 |
Profit and Loss Account - 4 |
Balance sheet - 5 |
Footnotes to the Balance Sheet - 7 |

# APIU GLOBAL LTD

## Company Information

for the Period Ended 28 February 2025

Registered office: |  | 38 Main Street Aberdour Fife KY3 0UG
Company Registration Number: |  | SC279693 (Scotland)

# APIU GLOBAL LTD

## Profit and Loss Account

for the Period Ended 28 February 2025

| 2025 £ | 2024 £
--- | --- | ---
Turnover | 18,873 | 13,614
Income from coronavirus (COVID-19) business support grants | 0 | 0
Other Income | 170 | 136
Cost of Materials | ( 0 ) | ( 0 )
Staff Costs | ( 5,560 ) | ( 2,124 )
Depreciation and Writeoffs | ( 0 ) | ( 0 )
Other charges | ( 7,377 ) | ( 13,260 )
Profit or (Loss) for Period | 6,106 | ( 1,634 )

# APIU GLOBAL LTD

## Balance sheet

As at 28 February 2025

| 2025 £ | 2024 £
--- | --- | ---
Called up share capital not paid: | 0 | 0
Fixed Assets: | 100,199 | 100,199
Current assets: | 38,199 | 31,693
Prepayments and accrued income: | 0 | 0
Creditors: amounts falling due within one year: | ( 411 ) | ( 11 )
Net current assets (liabilities): | 37,788 | 31,682
Total assets less current liabilities: | 137,987 | 131,881
Creditors: amounts falling due after more than one year: | ( 10,000 ) | ( 10,000 )
Provision for liabilities: | ( 0 ) | ( 0 )
Accruals and deferred income: | ( 0 ) | ( 0 )
Total net assets (liabilities): | 127,987 | 121,881
Capital and reserves: | 127,987 | 121,881

# APIU GLOBAL LTD

## Balance sheet continued

For the year ending 28 February 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

This report was approved by the board of directors on 17 November 2025
And Signed On Behalf Of The Board By:

Name: Ronald A S Scott
Status: Director

The notes form part of these financial statements

# APIU GLOBAL LTD

## Footnotes to the Financial Statements

for the Period Ended 28 February 2025

- ## 1. Employee Information

  Average number of employees: 0

# APIU GLOBAL LTD

## Footnotes to the Financial Statements

for the Period Ended 28 February 2025

- ## 2. Off balance sheet disclosure

  No