REGISTERED NUMBER: 13573383 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

APEX GEOTECHNICAL SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms R Moran

A Watkins

REGISTERED OFFICE:

Bank Gallery

13 High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

13573383 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

2,111

12,103

CURRENT ASSETS

Debtors

5

4,982

11,841

Cash at bank

20,866

3,409

25,848

15,250

CREDITORS

Amounts falling due within one year

6

19,225

16,170

NET CURRENT ASSETS/(LIABILITIES)

6,623

(920

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,734

11,183

CREDITORS

Amounts falling due after more than one year

7

-

(8,782

)

PROVISIONS FOR LIABILITIES

(402

)

(2,300

)

NET ASSETS

8,332

101

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8,232

1

8,332

101

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 20 November 2025 and were signed on its behalf by:

A Watkins - Director

1.	STATUTORY INFORMATION

Apex Geotechnical Services Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Tools and equipment

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Tools and

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

412

35,024

6,612

42,048

Additions

374

-

1,005

1,379

Disposals

-

(35,024

)

(1,026

)

(36,050

)

At 31 August 2025

786

-

6,591

7,377

DEPRECIATION

At 1 September 2024

309

26,268

3,368

29,945

Charge for year

197

-

1,906

2,103

Eliminated on disposal

-

(26,268

)

(514

)

(26,782

)

At 31 August 2025

506

-

4,760

5,266

NET BOOK VALUE

At 31 August 2025

280

-

1,831

2,111

At 31 August 2024

103

8,756

3,244

12,103

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 September 2024

35,024

Transfer to ownership

(35,024

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

26,268

Transfer to ownership

(26,268

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

8,756

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,574

-

Other debtors

3,408

11,841

4,982

11,841

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

4,790

Taxation and social security

19,007

11,380

Other creditors

218

-

19,225

16,170

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

8,782

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

13,572

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

A Watkins

Balance outstanding at start of year

10,277

2,745

Amounts advanced

1,610

10,277

Amounts repaid

(10,277

)

(2,745

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,610

10,277

Ms R Moran

Balance outstanding at start of year

1,564

589

Amounts advanced

234

1,564

Amounts repaid

-

(589

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,798

1,564

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Watkins.