APW Financial Investments Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13655843

APW Financial Investments Limited

Filleted Unaudited Financial Statements

30 August 2025

APW Financial Investments Limited

Statement of Financial Position

30 August 2025

	30 Aug 25	31 Oct 24
Note	£	£

Fixed assets

Tangible assets	5	128,785	324

Current assets

Debtors	6	83,922	79,468
Cash at bank and in hand		676	1,483
		--------	--------
		84,598	80,951

Creditors: amounts falling due within one year	7	229,786	87,340
		---------	--------
Net current liabilities		145,188	6,389
		---------	-------
Total assets less current liabilities		( 16,403)	( 6,065)
		--------	-------
Net liabilities		( 16,403)	( 6,065)
		--------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 16,404)	( 6,066)
	--------	-------
Shareholders deficit	( 16,403)	( 6,065)
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

APW Financial Investments Limited

Statement of Financial Position (continued)

30 August 2025

These financial statements were approved by the board of directors and authorised for issue on 18 May 2026 , and are signed on behalf of the board by:

Dr A P Waring
Director

Company registration number: 13655843

APW Financial Investments Limited

Notes to the Financial Statements

Period from 1 November 2024 to 30 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Monk Lodge, 2a Friars Stile Road, Richmond, TW10 6NE, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts have been prepared on a going concern basis which relies upon the continuing support of the directors.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including tranction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. Tangible assets

	Freehold property	Equipment	Total
	£	£	£
Cost
At 1 November 2024	–	444	444
Additions	128,572	–	128,572
	---------	----	---------
At 30 August 2025	128,572	444	129,016
	---------	----	---------
Depreciation
At 1 November 2024	–	120	120
Charge for the period	–	111	111
	---------	----	---------
At 30 August 2025	–	231	231
	---------	----	---------
Carrying amount
At 30 August 2025	128,572	213	128,785
	---------	----	---------
At 31 October 2024	–	324	324
	---------	----	---------

6. Debtors

	30 Aug 25	31 Oct 24
	£	£
Other debtors	83,922	79,468
	--------	--------

7. Creditors: amounts falling due within one year

	30 Aug 25	31 Oct 24
	£	£
Other creditors	229,786	87,340
	---------	--------

8. Director's advances, credits and guarantees

At the year end the director owed the company £Nil (2024: £84).

9. Related party transactions

At the year end the company owed £228,586 (2024: £86,140) to a company associated by common control.