| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| Apex Commercial Scaffolding Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| for |
| Apex Commercial Scaffolding Limited |
| Apex Commercial Scaffolding Limited (Registered number: 08349714) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Apex Commercial Scaffolding Limited |
| Company Information |
| for the Year Ended 31 January 2026 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Bretton House |
| Bell Meadow Business Park |
| Pulford |
| Chester |
| Cheshire |
| CH4 9EP |
| Apex Commercial Scaffolding Limited (Registered number: 08349714) |
| Balance Sheet |
| 31 January 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Retained earnings |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Apex Commercial Scaffolding Limited (Registered number: 08349714) |
| Balance Sheet - continued |
| 31 January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Apex Commercial Scaffolding Limited (Registered number: 08349714) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | Statutory information |
| Apex Commercial Scaffolding Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Stocks |
| Work in progress is valued at the lower of cost and net realisable value. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| Financial instruments |
| Basic financial instruments are recognised at amortised cost, except for investments in nonconvertible |
| preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in |
| profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with |
| changes recognised in profit or loss. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Apex Commercial Scaffolding Limited (Registered number: 08349714) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | Accounting policies - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Tangible fixed assets |
| Fixtures |
| Plant and | and |
| machinery | fittings | Totals |
| £ | £ | £ |
| Cost |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| Depreciation |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| Net book value |
| At 31 January 2026 |
| At 31 January 2025 |
| 5. | Debtors |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due within one year: |
| Other debtors |
| Apex Commercial Scaffolding Limited (Registered number: 08349714) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 5. | Debtors - continued |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due after more than one year: |
| Other debtors |
| Aggregate amounts |
| 6. | Creditors: amounts falling due within one year |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 7. | Creditors: amounts falling due after more than one year |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Other creditors |
| 8. | Directors' advances, credits and guarantees |
| The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Director loans are interest free and repayable on demand. |