Apex Testers Ltd - Filleted accounts

Registered number

14686880

Apex Testers Ltd

Filleted Accounts

31 March 2025

Apex Testers Ltd
Registered number:		14686880
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,285			2,271
Investments	4		67,434			-
			73,719			2,271

Current assets
Debtors	5	1,690			27,163
Cash at bank and in hand		24,945			8
		26,635			27,171

Creditors: amounts falling due within one year	6	(31,539)			(12,636)

Net current (liabilities)/assets			(4,904)			14,535

Net assets			68,815			16,806

Capital and reserves
Called up share capital			100			100
Profit and loss account			68,715			16,706

Shareholders' funds			68,815			16,806

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.



__________________________
Timur Hassan
Director
Approved by the board on 30 December 2025

Apex Testers Ltd
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.

	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	25% Reducing balance
	Fixtures, fittings, tools and equipment	25% Reducing balance

	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		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				3,134
	Additions				6,109
	At 31 March 2025				9,243

	Depreciation
	At 1 April 2024				863
	Charge for the year				2,095
	At 31 March 2025				2,958

	Net book value
	At 31 March 2025				6,285
	At 31 March 2024				2,271


4	Investments

Other
investments
£
	Cost
	Additions				67,434

	At 31 March 2025				67,434
	The market value of the investments at 31/3/2025 was £52,590.


5	Debtors		2025		2024
£				£

	Trade debtors		1,690		13,248
	Other debtors		-		13,915
			1,690		27,163


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

	Corporation tax		24,576		11,412
	Directors loan		3,830		824
	Taxation and social security costs		1,333		400
	Accruals		1,800		-
			31,539		12,636


7	Other information

	Apex Testers Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	15D Hyde Park Mansions
	Cabbell Street
	Marylebone
	London
	NW1 5AX