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Apex Business Compliance Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Apex Business Compliance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Apex Business Compliance Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 14227824

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,542 |  | 1,000
|  |  | 23,542 |  | 1,000
CURRENT ASSETS
Debtors | 5 | 8,343 |  | 1,253 |
Cash at bank and in hand |  | 12,017 |  | 13,069 |
|  | 20,360 |  | 14,322 |
Creditors: Amounts Falling Due Within One Year | 6 | (18,611 ) |  | (5,109 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,749 |  | 9,213
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 25,291 |  | 10,213
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (17,600 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,885 ) |  | -
NET ASSETS |  |  | 1,806 |  | 10,213
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 1,805 |  | 10,212
SHAREHOLDERS' FUNDS |  |  | 1,806 |  | 10,213

Page 1
Page 2
Apex Business Compliance Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs A O'Rourke Director
23 December 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Apex Business Compliance Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Apex Business Compliance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14227824 . The registered office is Mill House, Liphook Road, Haslemere, GU27 3QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | Straight line over 5 years
Computer Equipment | Straight line over 3 years

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all material taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Where a reliable tax rate cannot be forecast, a deferred tax provision is calculated at the highest tax rate possibly applicable, based on tax rates (and tax laws) enacted by the end of the reporting date. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 2 (2024: 1)
2 1
Page 3
Page 4
Apex Business Compliance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | - | 1,500 | 1,500
Additions | 24,494 | 883 | 25,377
As at 31 July 2025 | 24,494 | 2,383 | 26,877
Depreciation
As at 1 August 2024 | - | 500 | 500
Provided during the period | 2,041 | 794 | 2,835
As at 31 July 2025 | 2,041 | 1,294 | 3,335
Net Book Value
As at 31 July 2025 | 22,453 | 1,089 | 23,542
As at 1 August 2024 | - | 1,000 | 1,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,004 |  | 950
Other debtors | 1,339 |  | 303
| 8,343 |  | 1,253

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 4,800 |  | -
Corporation tax | 8,225 |  | 2,449
VAT | 2,556 |  | -
Accruals and deferred income | 926 |  | 426
Directors' loan accounts | 2,104 |  | 2,234
| 18,611 |  | 5,109

Included within Other creditors above are unsecured loans from the directors of £2,104 (2024 - £nil). These loans are interest free and repayable on demand.
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 17,600 |  | -

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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