Apex Services Group Limited - Filleted accounts

Registered number

04358315

Apex Services Group Limited

Filleted Accounts

31 March 2025

Apex Services Group Limited
Registered number:		04358315
Balance Sheet
as at 31 March 2025


Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		30,017			31,894
Investments	4		4			4
			30,021			31,898

Current assets
Debtors	5	34,257			14,393
Cash at bank and in hand		1,881			1,173
		36,138			15,566

Creditors: amounts falling due within one year	6	(44,074)			(26,940)

Net current liabilities			(7,936)			(11,374)

Net assets			22,085			20,524

Capital and reserves
Called up share capital			60			60
Profit and loss account			22,025			20,464

Shareholders' funds			22,085			20,524

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



…...............................
J Routledge
Director
Approved by the board on 21 December 2025

Apex Services Group Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 April 2024							142,972
	Additions							2,093
	Disposals							(6,627)
	At 31 March 2025							138,438

	Depreciation
	At 1 April 2024							111,078
	Charge for the year							3,970
	On disposals							(6,627)
	At 31 March 2025							108,421

	Net book value
	At 31 March 2025							30,017
	At 31 March 2024							31,894


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024							4

	At 31 March 2025							4
	The company holds 20% or more of the share capital of the following companies:

Capital and							Profit (loss)
	Company	Shares held				reserves	for the year
		Class		%	£		£
	Apex Design and Construction Limited	Ordinary		100		10,962		32,729
	Apex Electrical and Alarms Limited	Ordinary		100		2	dormant

5	Debtors					2025		2024
£							£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest					32,564		12,254
	Other debtors					1,693		2,139
						34,257		14,393


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					215		174
	Taxation and social security costs					33,730		16,273
	Other creditors					10,129		10,493
						44,074		26,940


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	I D Swainston
	Temporary loan	1,468		1,693		(1,468)		1,693

		1,468		1,693		(1,468)		1,693
	The loan was repaid in full after the year end.

8	Related party transactions

	Turnover of £90,000 (2024 - £90,000) is made up solely of management charged received from its trading subsidiary.


9	Other information

	Apex Services Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
	One St Peters Road
	Maidenhead
	Berkshire
	SL6 7QU