Company registration number 15841404 (England and Wales)
APEX EDUC8 LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
APEX EDUC8 LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
APEX EDUC8 LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
7,303
Current assets
Stocks
1,913
Debtors
4
211,761
Cash at bank and in hand
9,741
223,415
Creditors: amounts falling due within one year
5
(398,547)
Net current liabilities
(175,132)
Net liabilities
(167,829)
Capital and reserves
Called up share capital
6
1,000
Profit and loss reserves
(168,829)
Total equity
(167,829)

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

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 April 2026
Mr O T Osazee
Director
Company registration number 15841404 (England and Wales)
APEX EDUC8 LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Apex Educ8 Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Bradbury House, Mission Court, Newport, Gwent, NP20 2DW.

1.1
Reporting period

This is the first set of trading accounts since incorporation and covers a period of approximately 13 months.

1.2
Accounting convention

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

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. However, the director is aware of certain material uncertainties which may cause doubt on the company's ability to continue as a going concern.

1.4
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and net of depreciation.

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:

Fixtures and fittings
20% reducing balance
IT Equipment
33% reducing balance
1.6
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.

APEX EDUC8 LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

1.8
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.

1.9
Retirement benefits

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

2
Employees

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

2025
Number
Total
7
APEX EDUC8 LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
IT Equipment
Total
£
£
£
Cost
At 16 July 2024
-
0
-
0
-
0
Additions
303
8,407
8,710
At 31 July 2025
303
8,407
8,710
Depreciation and impairment
At 16 July 2024
-
0
-
0
-
0
Depreciation charged in the period
55
1,352
1,407
At 31 July 2025
55
1,352
1,407
Carrying amount
At 31 July 2025
248
7,055
7,303
4
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
119,139
Other debtors
92,622
211,761
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
177,924
Taxation and social security
29,898
Other creditors
190,725
398,547
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
1,000
1,000

During the year 1000 ordinary shares of £1 each were issued and fully paid.

APEX EDUC8 LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2025
- 5 -
7
Related party transactions
Transactions with related parties

During the period the company entered into the following transactions with related parties:

Related party transactions took place with Apex Resources Ltd, a Company with a director in common. At the year end Apex Educ8 Ltd owed a balance of £76,600 to Apex Resources Ltd. This amount is held within creditors, amounts due within one year.

8
Directors' transactions

Interest free loans have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Director
2.50
-
90,300
2,212
(1,820)
90,692
-
90,300
2,212
(1,820)
90,692
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