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COMPANY REGISTRATION NUMBER: 15493759

APTG Holdings Limited

Filleted Unaudited Financial Statements

28 February 2025

APTG Holdings Limited

Financial Statements

Period from 16 February 2024 to 28 February 2025

Contents | Page

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

APTG Holdings Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of APTG Holdings Limited

Period from 16 February 2024 to 28 February 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 28 February 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
VAGHELA & CO. (SERVICES) LTD. Chartered Certified Accountants
P.O. Box 10901 Birmingham B1 1ZQ
16 February 2026

APTG Holdings Limited

Statement of Financial Position

28 February 2025

| 28 Feb 25
Note | £ | £

Fixed assets

Intangible assets | 4 |  | 1,536,831
Tangible assets | 5 |  | 632,241
|  | ------------
|  | 2,169,072

Current assets

Cash at bank and in hand | 836 |

Creditors: amounts falling due within one year | 6 | 272,255 |
| --------- |
Net current liabilities |  | 271,419
|  | ------------
Total assets less current liabilities |  | 1,897,653

Creditors: amounts falling due after more than one year | 7 |  | 1,915,567
|  | ------------
Net liabilities |  | ( 17,914)
|  | ------------

Capital and reserves

Called up share capital | 8 |  | 2
Profit and loss account |  | ( 17,916)
|  | --------
Shareholders deficit |  | ( 17,914)
|  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

APTG Holdings Limited

Statement of Financial Position (continued)

28 February 2025
These financial statements were approved by the board of directors and authorised for issue on 16 February 2026 , and are signed on behalf of the board by:

Mr A.S. Tulwar
Director

Company registration number: 15493759

APTG Holdings Limited

Notes to the Financial Statements

Period from 16 February 2024 to 28 February 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Thornton Road, Shirley, Solihull, B90 4TF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 4% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Intangible assets

| Goodwill
| £
Cost |
Additions | 1,536,831
| ------------
At 28 February 2025 | 1,536,831
| ------------
Amortisation |
At 16 February 2024 and 28 February 2025 | –
| ------------
Carrying amount |
At 28 February 2025 | 1,536,831
| ------------

5. Tangible assets

| Freehold property
| £
Cost |
At 16 February 2024 | –
Additions | 640,785
| ---------
At 28 February 2025 | 640,785
| ---------
Depreciation |
At 16 February 2024 | –
Charge for the period | 8,544
| ---------
At 28 February 2025 | 8,544
| ---------
Carrying amount |
At 28 February 2025 | 632,241
| ---------

6. Creditors: amounts falling due within one year

| 28 Feb 25
| £
Bank loans and overdrafts | 67,872
Other creditors | 204,383
| ---------
| 272,255
| ---------

7. Creditors: amounts falling due after more than one year

| 28 Feb 25
| £
Bank loans and overdrafts | 1,915,567
| ------------

8. Called up share capital
Issued, called up and fully paid

| 28 Feb 25
| No. | £
Ordinary shares of £ 1 each | 2 | 2
| ---- | ----

9. Directors' advances, credits and guarantees
At the period end £202,983 was owed to the directors, Mr A.S. Tulwar & Ms P.K. Garcha. The loan is interest-free, for an indefinite period of time, however it is repayable on demand.