APEX REALTY LIMITED


Director	Rakhee Patel


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	10100393 (England and Wales)

Balance Sheet as at
29 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		415,093		423,054
Investment property	4		1,077,247		1,314,463
			1,492,340		1,737,517
Current assets
Debtors	5	457,141		211,180
Cash at bank and on hand		18,193		10,517
		475,334		221,697
Creditors amounts falling due within one year	6	(1,804,485)		(1,803,035)
Net current assets (liabilities)			(1,329,151)		(1,581,338)
Total assets less current liabilities			163,189		156,179
Net assets			163,189		156,179
Capital and reserves
Called up share capital			6		6
Profit and loss account			163,183		156,173
Shareholders' funds			163,189		156,179

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 April 2026, and are signed on its behalf by:

Rakhee Patel
Director
Registered Company No. 10100393

APEX REALTY LIMITED

Notes to the Financial Statements
for the year ended 29 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
At 30 April 24	425,039	425,039
Disposals	(8,445)	(8,445)
At 29 April 25	416,594	416,594
Depreciation and impairment
At 30 April 24	1,985	1,985
On disposals	(484)	(484)
At 29 April 25	1,501	1,501
Net book value
At 29 April 25	415,093	415,093
At 29 April 24	423,054	423,054

4.	Investment property


		£
	Fair value at 30 April 24	1,314,463
	Disposals	(237,216)
	At 29 April 25	1,077,247

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	39,466	12,512
Amounts owed by group undertakings	410,323	190,323
Other debtors	1,836	2,517
Prepayments and accrued income	5,516	5,828
Total	457,141	211,180

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	16,757	6,961
Amounts owed to related parties	1,068,856	1,078,856
Other creditors	716,141	716,141
Accrued liabilities and deferred income	2,731	1,077
Total	1,804,485	1,803,035

7.	Directors advances, credits and guarantees
	At the end of the year balance of Director Loan Account is £238,994 (2024: £238,994)

8.	Related party transactions
	Other debtors includes balance of £430,323 (2024 - £190,323) Intercompany balances in which director share an interest. The aggregate amount included under "Other creditors" is £1,546,003 (2024: £1,556,003), representing intercompany balances in which the directors have an interest.