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Registered number: 05232162
Apogee Financial Planning Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 January 2024 to 30 June 2025
Apogee Financial Planning Limited
Contents
Contents

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

Page 1
Apogee Financial Planning Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 05232162

| 30 June 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 6,490
|  |  | - |  | 6,490
CURRENT ASSETS
Debtors |  | 32,036 |  | 4,769 |
Cash at bank and in hand |  | 13,442 |  | 39,623 |
|  | 45,478 |  | 44,392 |
Creditors: Amounts Falling Due Within One Year |  | (45,378 ) |  | (1,970 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | 42,422
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | 48,912
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,233 )
NET ASSETS |  |  | 100 |  | 47,679
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | - |  | 47,579
SHAREHOLDERS' FUNDS |  |  | 100 |  | 47,679

Page 1
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Apogee Financial Planning Limited
Abridged Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Simon Ainscough Director
3 December 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Apogee Financial Planning Limited
Notes to the Abridged Financial Statements
For the Period 1 January 2024 to 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Apogee Financial Planning Limited Registered number 05232162 is a limited by shares company incorporated in England & Wales. The Registered Office is 14 Harpers Lane, Bolton, BL1 6HR.
The financial statements are presented in Sterling, which is the functional currency of the company.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.4. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
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 year 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 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects 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.
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Apogee Financial Planning Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2023: 3)
2 3
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2024 | 30,312
Additions | 6,740
Disposals | (37,052 )
As at 30 June 2025 | -
Depreciation
As at 1 January 2024 | 23,822
Provided during the period | 3,308
Disposals | (27,130 )
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | -
As at 1 January 2024 | 6,490

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