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Registration number: 9982143

APT Healthcare Limited
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

APT Healthcare Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

APT Healthcare Limited

Company Information

Directors | Dr A Juliana Mr P F Thomas

Registered office | Oakmoore Court Kingswood Road Hampton Lovett Industrial Estate Droitwich Worcs WR9 0QH

Accountants | Ballards LLP Chartered AccountantsOakmoore Court 11c Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

APT Healthcare Limited

(Registration number: 9982143)
Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 13 | 20
Current assets |  |  |
Cash at bank and in hand |  | 4,404 | 6,785
Creditors: Amounts falling due within one year | 6 | (2,704) | (2,303)
Net current assets |  | 1,700 | 4,482
Net assets |  | 1,713 | 4,502
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 1,613 | 4,402
Shareholders' funds |  | 1,713 | 4,502

For the financial year 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 March 2026 and signed on its behalf by:

......................................... Dr A Juliana Director | ......................................... Mr P F Thomas Director |

APT Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
Oakmoore Court
Kingswood Road
Hampton Lovett Industrial Estate
Droitwich
Worcs
WR9 0QH
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33.3% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

APT Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 3).

APT Healthcare Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 March 2024 | 500 | 500
At 28 February 2025 | 500 | 500
Depreciation
At 1 March 2024 | 480 | 480
Charge for the year | 7 | 7
At 28 February 2025 | 487 | 487
Carrying amount
At 28 February 2025 | 13 | 13
At 29 February 2024 | 20 | 20

5 | Debtors

Current | 2025 £ | 2024 £
| - | -

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 100 | -
Amounts owed to related parties | 2,004 | 1,702
Other creditors | 600 | 601
| 2,704 | 2,303