REGISTERED NUMBER: 04943310 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

Apex Computing Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Gorman

D T V Shone

SECRETARY:

Mrs J J Eden

REGISTERED OFFICE:

Laser House

Waterfront Quay

Salford

M50 3XW

REGISTERED NUMBER:

04943310 (England and Wales)

ACCOUNTANTS:

Bob Jones & Associates Ltd

100 Liverpool Road

Cadishead

Manchester

Greater Manchester

M44 5AN

FIXED ASSETS

Intangible assets

4

38,583

40,291

Tangible assets

5

66,890

57,814

105,473

98,105

CURRENT ASSETS

Debtors

6

314,118

247,770

Cash at bank and in hand

857,371

602,098

1,171,489

849,868

CREDITORS

Amounts falling due within one year

7

(726,792

)

(546,492

)

NET CURRENT ASSETS

444,697

303,376

TOTAL ASSETS LESS CURRENT LIABILITIES

550,170

401,481

PROVISIONS FOR LIABILITIES

(12,298

)

-

NET ASSETS

537,872

401,481

CAPITAL AND RESERVES

Called up share capital

200

100

Retained earnings

537,672

401,381

SHAREHOLDERS' FUNDS

537,872

401,481

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 March 2026 and were signed on its behalf by:

D T V Shone - Director

C Gorman - Director

1.	STATUTORY INFORMATION

Apex Computing Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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 34 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

205,000

35,000

240,000

AMORTISATION

At 1 November 2024

199,709

-

199,709

Amortisation for year

1,708

-

1,708

At 31 October 2025

201,417

-

201,417

NET BOOK VALUE

At 31 October 2025

3,583

35,000

38,583

At 31 October 2024

5,291

35,000

40,291

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 November 2024

146,401

Additions

30,394

Disposals

(179

)

At 31 October 2025

176,616

DEPRECIATION

At 1 November 2024

88,587

Charge for year

21,238

Eliminated on disposal

(99

)

At 31 October 2025

109,726

NET BOOK VALUE

At 31 October 2025

66,890

At 31 October 2024

57,814

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

228,370

168,928

Other debtors

85,748

78,842

314,118

247,770

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

140,321

127,203

Trade creditors

146,620

70,274

Taxation and social security

309,860

202,149

Other creditors

129,991

146,866

726,792

546,492