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Registered number: 02965021

Apex Electrical Engineers Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

Prepared By:

NB Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Apex Electrical Engineers Limited

ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

DIRECTORS

Mr G J Robertson

Mr C P Kartach

SECRETARY

Mrs A Halpin

REGISTERED OFFICE

Alpha House

Denton Holme Trading Estate, Chapel Place

Carlisle

CA2 5DF

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 02965021

ACCOUNTANTS

NB Lancaster & Co

Chartered Accountants

6 Brunswick Street

Carlisle

Cumbria

CA1 1PN

Apex Electrical Engineers Limited

ACCOUNTS
FOR THEYEARENDED31/03/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Apex Electrical Engineers Limited

BALANCE SHEET AT 31/03/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				4,138,428				4,158,719
Investment Assets		4				7,765				7,085
						4,146,193				4,165,804
CURRENT ASSETS
Stock				256,036				339,832
Debtors		6		2,766,537				2,106,740
Cash at bank and in hand				4,784,636				4,307,467
				7,807,209				6,754,039
CREDITORS: Amounts falling due within one year		7		2,290,253				2,347,094
NET CURRENT ASSETS						5,516,956				4,406,945
TOTAL ASSETS LESS CURRENT LIABILITIES						9,663,149				8,572,749
PROVISIONS FOR LIABILITIES AND CHARGES						34,438				42,614
NET ASSETS						9,628,711				8,530,135
CAPITAL AND RESERVES
Called up share capital		8				1,096				1,090
Profit and loss account						9,627,615				8,529,045
SHAREHOLDERS' FUNDS						9,628,711				8,530,135
For the year ending 31/03/2025 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 applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 15/12/2025 and signed on their behalf by
.............................
Mr G J Robertson
Director

Apex Electrical Engineers Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Investment properties are included in the financial statements at fair value. No depreciation is charged on these properties. Changes in fair value are recognised in the profit and loss account. Changes in fair value are recognised in the profit and loss account.
Plant And Machinery		reducing balance25%
Fixtures And Fittings		reducing balance25%
Motor Vehicles		reducing balance25%

1c. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs

The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Investments

Fixed asset investments are shown at fair value.

Any change in value is recognised in the profit and loss account.

Apex Electrical Engineers Limited

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				31		28

3. TANGIBLE FIXED ASSETS
		Land And		Plant and		Fixtures				Total
		Buildings		Machinery		and Fittings		Motor Vehicles
		£		£		£		£		£
Cost
At 01/04/2024		3,988,262		60,738		28,219		297,029		4,374,248
Additions		12,412		10,438		4,240		-		27,090
Disposals		-		(11,629)		-		-		(11,629)
At 31/03/2025		4,000,674		59,547		32,459		297,029		4,389,709
Depreciation
At 01/04/2024		-		39,009		10,223		166,297		215,529
Disposals		-		(10,165)		-		-		(10,165)
For the year		-		7,675		5,559		32,683		45,917
At 31/03/2025		-		36,519		15,782		198,980		251,281
Net Book Amounts
At 31/03/2025		4,000,674		23,028		16,677		98,049		4,138,428
At 31/03/2024		3,988,262		21,729		17,996		130,732		4,158,719

4. FINANCIAL ASSETS
		Listed
		Investments		Total
		£		£
Cost
At 01/04/2024		15,151		15,151
At 31/03/2025		15,151		15,151
Amortisation
At 01/04/2024		8,066		8,066
For the year		(680)		(680)
At 31/03/2025		7,386		7,386
Net Book Amounts
At 31/03/2025		7,765		7,765
At 31/03/2024		7,085		7,085

Apex Electrical Engineers Limited

5. STOCK				2025		2024
				£		£
Stock comprises:
Stock				256,036		339,832
				256,036		339,832

6. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
Trade debtors				949,999		1,346,900
Other debtors				1,798,767		731,280
Prepayments				17,771		18,112
Directors current account				-		10,448
				2,766,537		2,106,740

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
UK corporation tax				382,743		308,183
VAT				154,706		183,706
Other tax and social security creditors				24,440		26,649
Directors current account				2,000		-
Trade creditors				190,509		278,037
Other creditors				53,499		114,079
Accruals				1,482,356		1,436,440
				2,290,253		2,347,094

8. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
1000 A Ordinary shares of £1 each				1000		1000
90 being 10 each of B C D E F G H I J Ordinary shares of £1 each				90		90
6 K Ordinary shares of £1 each				6
				1,096		1,090

Apex Electrical Engineers Limited

9. ADDITIONAL INFORMATION

The company is a private company, limited by shares and registered in England & Wales.

The company's registered number is 02965021.

The company's registered office is Alpha House, Denton Holme Trading Estate, Carlisle, CA2 5DF.

10. RELATED PARTY TRANSACTIONS

Total dividends of £24,000 were paid to directors during the year (2024 - £66,500). At the balance sheet date a loan of £2,000 was owed to a director by the company (2024 - £10,448 Debtor). The loan is interest free, unsecured and repayable on demand.

11. TRANSACTIONS WITH DIRECTORS

At 1 April 2024 a loan of £10,448 was owed to the company by a director. This was repaid in full during the year. The loan was interest free, unsecured and repayable on demand.