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Company Registration No. 04367682 (England and Wales)
Apex Building Plastics (South West) Ltd Unaudited accounts for the year ended 30 April 2026
Apex Building Plastics (South West) Ltd Unaudited accounts Contents
Page
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Apex Building Plastics (South West) Ltd Company Information for the year ended 30 April 2026
Directors
Mr R Andrews Mrs E Andrews
Secretary
Mrs E Andrews
Company Number
04367682 (England and Wales)
Registered Office
4-5 WOOD ROAD INDUSTRIAL ESTATE KINGSWOOD BRISTOL BS15 8NN
Accountants
De Verose Accounting Ltd 18 De Verose Court Hanham Bristol BS15 3SW
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Apex Building Plastics (South West) Ltd Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,720 
13,277 
Current assets
Inventories
33,136 
36,289 
Debtors
19,069 
23,853 
Cash at bank and in hand
90,832 
121,235 
143,037 
181,377 
Creditors: amounts falling due within one year
(17,437)
(17,553)
Net current assets
125,600 
163,824 
Total assets less current liabilities
135,320 
177,101 
Provisions for liabilities
Deferred tax
(1,846)
(2,522)
Net assets
133,474 
174,579 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
132,474 
173,579 
Shareholders' funds
133,474 
174,579 
For the year ending 30 April 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 May 2026 and were signed on its behalf by
Mr R Andrews Director Company Registration No. 04367682
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Apex Building Plastics (South West) Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Apex Building Plastics (South West) Ltd is a private company, limited by shares, registered in England and Wales, registration number 04367682. The registered office is 4-5 WOOD ROAD INDUSTRIAL ESTATE, KINGSWOOD, BRISTOL, BS15 8NN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
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 accounts. 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 current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Apex Building Plastics (South West) Ltd Notes to the Accounts for the year ended 30 April 2026
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2025
59,420 
At 30 April 2026
59,420 
Amortisation
At 1 May 2025
59,420 
At 30 April 2026
59,420 
Net book value
At 30 April 2026
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2025
2,443 
35,845 
38,288 
Disposals
- 
(7,495)
(7,495)
At 30 April 2026
2,443 
28,350 
30,793 
Depreciation
At 1 May 2025
2,346 
22,665 
25,011 
Charge for the year
24 
3,216 
3,240 
On disposals
- 
(7,178)
(7,178)
At 30 April 2026
2,370 
18,703 
21,073 
Net book value
At 30 April 2026
73 
9,647 
9,720 
At 30 April 2025
97 
13,180 
13,277 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,418 
19,468 
Accrued income and prepayments
1,379 
1,635 
Other debtors
6,272 
2,750 
19,069 
23,853 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,945 
3,348 
Trade creditors
13,183 
9,387 
Taxes and social security
1,167 
4,818 
Other creditors
142 
- 
17,437 
17,553 
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Apex Building Plastics (South West) Ltd Notes to the Accounts for the year ended 30 April 2026
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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