Silverfin false false 31/12/2025 01/07/2024 31/12/2025 Mr J Bale 18/06/2021 Mr J L Easterbrook 18/09/2024 Mr G Sharples 13/07/2021 08 May 2026 The principal activity of the company during the financial year was that of technology services. 13465940 2025-12-31 13465940 bus:Director1 2025-12-31 13465940 bus:Director2 2025-12-31 13465940 bus:Director3 2025-12-31 13465940 2024-06-30 13465940 core:CurrentFinancialInstruments 2025-12-31 13465940 core:CurrentFinancialInstruments 2024-06-30 13465940 core:ShareCapital 2025-12-31 13465940 core:ShareCapital 2024-06-30 13465940 core:RetainedEarningsAccumulatedLosses 2025-12-31 13465940 core:RetainedEarningsAccumulatedLosses 2024-06-30 13465940 core:OtherResidualIntangibleAssets 2024-06-30 13465940 core:OtherResidualIntangibleAssets 2025-12-31 13465940 core:ComputerEquipment 2024-06-30 13465940 core:ComputerEquipment 2025-12-31 13465940 core:CurrentFinancialInstruments 1 2025-12-31 13465940 core:CurrentFinancialInstruments 1 2024-06-30 13465940 bus:OrdinaryShareClass1 2025-12-31 13465940 2024-07-01 2025-12-31 13465940 bus:FilletedAccounts 2024-07-01 2025-12-31 13465940 bus:SmallEntities 2024-07-01 2025-12-31 13465940 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-12-31 13465940 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 13465940 bus:Director1 2024-07-01 2025-12-31 13465940 bus:Director2 2024-07-01 2025-12-31 13465940 bus:Director3 2024-07-01 2025-12-31 13465940 core:OtherResidualIntangibleAssets core:TopRangeValue 2024-07-01 2025-12-31 13465940 core:ComputerEquipment core:TopRangeValue 2024-07-01 2025-12-31 13465940 2023-07-01 2024-06-30 13465940 core:OtherResidualIntangibleAssets 2024-07-01 2025-12-31 13465940 core:ComputerEquipment 2024-07-01 2025-12-31 13465940 bus:OrdinaryShareClass1 2024-07-01 2025-12-31 13465940 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 13465940 (England and Wales)

# APEX INFORMATICS LIMITED

### Unaudited Financial Statements
For the financial period from 01 July 2024 to 31 December 2025
Pages for filing with the registrar

APEX INFORMATICS LIMITED

## Unaudited Financial Statements

For the financial period from 01 July 2024 to 31 December 2025

Contents

APEX INFORMATICS LIMITED

## BALANCE SHEET

As at 31 December 2025
APEX INFORMATICS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 30.06.2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 0 |  | 4,243
Tangible assets | 4 | 0 |  | 796
|  | 0 |  | 5,039
Current assets |  |  |  |
Debtors | 5 | 708 |  | 2
Cash at bank and in hand |  | 280 |  | 7,935
|  | 988 |  | 7,937
Creditors: amounts falling due within one year | 6 | ( 33,715) |  | ( 36,584)
Net current liabilities |  | (32,727) |  | (28,647)
Total assets less current liabilities |  | (32,727) |  | (23,608)
Net liabilities |  | ( 32,727) |  | ( 23,608)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 3 |  | 2
Profit and loss account |  | ( 32,730 ) |  | ( 23,610 )
Total shareholders' deficit |  | ( 32,727) |  | ( 23,608)

For the financial period ending 31 December 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 financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Apex Informatics Limited (registered number: 13465940) were approved and authorised for issue by the Board of Directors on 08 May 2026. They were signed on its behalf by:

Mr J Bale Director |

APEX INFORMATICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2024 to 31 December 2025
APEX INFORMATICS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 July 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Apex Informatics Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3GW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Reporting period length

The Company has extended its reporting period to 18 months for the period ended 31 December 2025. As a result, the current period’s figures cover a longer period than the prior period, and the comparative information is therefore not directly comparable.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight line basis over its expected useful life, as follows:

Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| Period from 01.07.2024 to 31.12.2025 |  | Year ended 30.06.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 1 |  | 1

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 6,209 |  | 6,209
At 31 December 2025 | 6,209 |  | 6,209
Accumulated amortisation |  |  |
At 01 July 2024 | 1,966 |  | 1,966
Charge for the financial period | 4,243 |  | 4,243
At 31 December 2025 | 6,209 |  | 6,209
Net book value |  |  |
At 31 December 2025 | 0 |  | 0
At 30 June 2024 | 4,243 |  | 4,243

#### 4. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 1,791 |  | 1,791
At 31 December 2025 | 1,791 |  | 1,791
Accumulated depreciation |  |  |
At 01 July 2024 | 995 |  | 995
Charge for the financial period | 796 |  | 796
At 31 December 2025 | 1,791 |  | 1,791
Net book value |  |  |
At 31 December 2025 | 0 |  | 0
At 30 June 2024 | 796 |  | 796

#### 5. Debtors

| 31.12.2025 |  | 30.06.2024
| £ |  | £
VAT recoverable | 708 |  | 0
Other debtors | 0 |  | 2
| 708 |  | 2

#### 6. Creditors: amounts falling due within one year

| 31.12.2025 |  | 30.06.2024
| £ |  | £
Amounts owed to connected companies | 0 |  | 10,438
Other taxation and social security | 0 |  | 5,222
Other creditors | 33,715 |  | 20,924
| 33,715 |  | 36,584

#### 7. Called-up share capital

| 31.12.2025 |  | 30.06.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3 Ordinary shares of £ 1.00 each (30.06.2024: 2 shares of £ 1.00 each) | 3 |  | 2

In the financial period 2025 class Ordinary shares were allotted with an aggregate nominal value of £1.0 and consideration of £1 was received.

#### 8. Financial commitments

Commitments

Capital commitments are as follows:

| 31.12.2025 |  | 30.06.2024
| £ |  | £
Contracted for but not provided for: |  |  |
Other | 19,906 |  | 31,849