Company registration number 11573613 (England and Wales)
APEX DOMA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
APEX DOMA LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
APEX DOMA LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
31 December 2025
30 September 2024
Notes
£
£
£
£
Fixed assets
Intangible assets
5
41,683
4,502
Tangible assets
6
116,302
113,523
157,985
118,025
Current assets
Stocks
234,980
140,647
Debtors
7
128,098
121,740
Cash at bank and in hand
62,530
55,061
425,608
317,448
Creditors: amounts falling due within one year
8
(492,392)
(340,058)
Net current liabilities
(66,784)
(22,610)
Total assets less current liabilities
91,201
95,415
Creditors: amounts falling due after more than one year
9
(39,564)
(49,916)
Net assets
51,637
45,499
Capital and reserves
Called up share capital
10
100
100
Profit and loss reserves
51,537
45,399
Total equity
51,637
45,499
APEX DOMA LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -

For the financial period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
Mr A Drinkwater
Director
Company registration number 11573613 (England and Wales)
APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Apex Doma Limited is a private company limited by shares incorporated in England and Wales. The registered office is 63b Chapel Lane, Wilmslow, Cheshire, SK9 5JH.

1.1
Reporting period

The reporting period is longer than one year as the year end has been extended therefore the results are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website Development
20% cost
Youtube Development
20% cost
APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Computers
33% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Operating profit
2025
2024
Operating profit for the period is stated after charging:
£
£
Depreciation
42,891
21,161
Amortisation
6,124
998
4
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
12
12
APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 7 -
5
Intangible fixed assets
Website Development
Youtube Development
Total
£
£
£
Cost
At 1 October 2024
5,500
-
0
5,500
Additions
4,305
39,000
43,305
At 31 December 2025
9,805
39,000
48,805
Amortisation and impairment
At 1 October 2024
998
-
0
998
Amortisation charged for the period
1,785
4,339
6,124
At 31 December 2025
2,783
4,339
7,122
Carrying amount
At 31 December 2025
7,022
34,661
41,683
At 30 September 2024
4,502
-
0
4,502
6
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
28,679
13,344
101,487
143,510
Additions
25,588
5,713
21,708
53,009
Disposals
-
0
-
0
(13,500)
(13,500)
At 31 December 2025
54,267
19,057
109,695
183,019
Depreciation and impairment
At 1 October 2024
8,513
5,596
15,878
29,987
Depreciation charged in the period
10,322
4,570
27,999
42,891
Eliminated in respect of disposals
-
0
-
0
(6,161)
(6,161)
At 31 December 2025
18,835
10,166
37,716
66,717
Carrying amount
At 31 December 2025
35,432
8,891
71,979
116,302
At 30 September 2024
20,166
7,748
85,609
113,523

Included within the net book value of tangible fixed assets above is £49,729 (2024 : £72,334) in respect of assets held under finance leases and similar hire purchase contracts. Depreciation for the year on these assets was £22,604 (2024 : £9,099).

APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 8 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
77,646
51,368
Other debtors
50,452
70,372
128,098
121,740
8
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
12
21,572
16,599
Trade creditors
316,695
283,421
Corporation tax
58,024
21,235
Other taxation and social security
19,319
5,913
Other creditors
4,711
5,163
Accruals and deferred income
72,071
7,727
492,392
340,058
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
39,564
49,916
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
100
100
100
100
11
Operating lease commitments
As lessee
2025
2024
£
£
Within 1 year
12,000
12,000
Years 2-5
9,000
24,000
Total commitments
21,000
36,000
APEX DOMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2025
- 9 -
12
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
21,572
16,599
In two to five years
39,564
49,916
61,136
66,515
13
Parent company

The company's immediate controlling party is Neffatutu Holdings Limited incorporated in United Kingdom.

At the balance sheet date, in the opinion of the directors there is no ultimate controlling party as no

shareholder holds an overall majority.

2025-12-31 2024-10-01 false false false 16 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr A Drinkwater Mr I Pownall 11573613 2024-10-01 2025-12-31 11573613 2025-12-31 11573613 2024-09-30 11573613 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 11573613 core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 11573613 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-09-30 11573613 core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill 2024-09-30 11573613 core:PlantMachinery 2025-12-31 11573613 core:ComputerEquipment 2025-12-31 11573613 core:MotorVehicles 2025-12-31 11573613 core:PlantMachinery 2024-09-30 11573613 core:ComputerEquipment 2024-09-30 11573613 core:MotorVehicles 2024-09-30 11573613 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 11573613 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 11573613 core:WithinOneYear 2025-12-31 11573613 core:WithinOneYear 2024-09-30 11573613 core:AfterOneYear 2025-12-31 11573613 core:AfterOneYear 2024-09-30 11573613 core:CurrentFinancialInstruments 2025-12-31 11573613 core:CurrentFinancialInstruments 2024-09-30 11573613 core:ShareCapital 2025-12-31 11573613 core:ShareCapital 2024-09-30 11573613 core:RetainedEarningsAccumulatedLosses 2025-12-31 11573613 core:RetainedEarningsAccumulatedLosses 2024-09-30 11573613 core:ShareCapitalOrdinaryShareClass1 2025-12-31 11573613 core:ShareCapitalOrdinaryShareClass1 2024-09-30 11573613 bus:Director1 2024-10-01 2025-12-31 11573613 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-12-31 11573613 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-10-01 2025-12-31 11573613 core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill 2024-10-01 2025-12-31 11573613 core:PlantMachinery 2024-10-01 2025-12-31 11573613 core:ComputerEquipment 2024-10-01 2025-12-31 11573613 core:MotorVehicles 2024-10-01 2025-12-31 11573613 2023-10-01 2024-09-30 11573613 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-09-30 11573613 core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill 2024-09-30 11573613 2024-09-30 11573613 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill core:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-12-31 11573613 core:Non-standardIntangibleAssetClass2ComponentIntangibleAssetsOtherThanGoodwill core:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-12-31 11573613 core:ExternallyAcquiredIntangibleAssets 2024-10-01 2025-12-31 11573613 core:PlantMachinery 2024-09-30 11573613 core:ComputerEquipment 2024-09-30 11573613 core:MotorVehicles 2024-09-30 11573613 core:Non-currentFinancialInstruments 2025-12-31 11573613 core:Non-currentFinancialInstruments 2024-09-30 11573613 bus:OrdinaryShareClass1 2024-10-01 2025-12-31 11573613 bus:OrdinaryShareClass1 2025-12-31 11573613 bus:OrdinaryShareClass1 2024-09-30 11573613 core:BetweenTwoFiveYears 2025-12-31 11573613 core:BetweenTwoFiveYears 2024-09-30 11573613 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-12-31 11573613 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-12-31 11573613 bus:FRS102 2024-10-01 2025-12-31 11573613 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-12-31 11573613 bus:Director2 2024-10-01 2025-12-31 11573613 bus:FullAccounts 2024-10-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP