Registration number: 04106564

Apex Conservatories UK Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Apex Conservatories UK Limited

Company Information

Director

Mr Christopher James Harper

Registered office

14 Back Heights Road Thornton Bradford BD13 3RP

Accountants

Smith Butler Accountants & Business AdvisorsSapper Jordan Rossi Park Otley Road Baildon West Yorkshire BD17 7AX

Apex Conservatories UK Limited

(Registration number: 04106564)
Balance Sheet as at 30 November 2025

	Note	2025 £	2025 £
Fixed assets
Tangible assets	4	13,115	22,060
Current assets
Stocks	5	-	50,000
Debtors	6	174	9,005
Cash at bank and in hand		276,905	277,979
		277,079	336,984
Creditors: Amounts falling due within one year	7	(49,391)	(34,407)
Net current assets		227,688	302,577
Total assets less current liabilities		240,803	324,637
Provisions for liabilities		(5,114)	(5,114)
Net assets		235,689	319,523
Capital and reserves
Called up share capital	8	2	2
Retained earnings		235,687	319,521
Shareholders' funds		235,689	319,523

For the financial period ending 30 November 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 period 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 11 December 2025
 

......................................... Mr Christopher James Harper Director

Apex Conservatories UK Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

1	General information

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

The address of its registered office is:
14 Back Heights Road
Thornton
Bradford
BD13 3RP

These financial statements were authorised for issue by the director on 11 December 2025.

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

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.

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.

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 in the countries where the company operates and generates taxable income.

Apex Conservatories UK Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

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
Equipment	20% Reducing Balance
Motor Vehicles	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Apex Conservatories UK Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 1).

Apex Conservatories UK Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	50,042	18,885	68,927
At 30 November 2025	50,042	18,885	68,927
Depreciation
At 1 April 2025	43,719	3,148	46,867
Charge for the period	6,323	2,622	8,945
At 30 November 2025	50,042	5,770	55,812
Carrying amount
At 30 November 2025	-	13,115	13,115
At 31 March 2025	6,323	15,737	22,060

5

Stocks

	2025 £	2025 £
Work in progress	-	49,797
Other inventories	-	203
	-	50,000

6

Debtors

Current	2025 £	2025 £
Other debtors	174	9,005
	174	9,005

Apex Conservatories UK Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 30 November 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2025 £
Due within one year
Trade creditors	-	336
Taxation and social security	10,218	24,613
Other creditors	39,173	9,458
	49,391	34,407

8	Share capital

Allotted, called up and fully paid shares

	2025		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2