Company registration number: SC758141
Annual report and unaudited financial statements
for the year ended 28 February 2026
for
Apidae Properties Ltd
Pages for filing with the Registrar
Company registration number: SC758141
Apidae Properties Ltd
Balance sheet
as at 28 February 2026
2026 2025
Note £ £ £ £
Fixed assets
Investment property 4 102,320 102,320
102,320 102,320
Current assets
Debtors 1,200 1,000
Cash at bank and in hand 2,668 3,575
3,868 4,575
Creditors: amounts falling due within one
year 		5 (128,020) (127,388)
Net current liabilities (124,152) (122,813)
Total assets less current liabilities (21,832) (20,493)
NET LIABILITIES (21,832) (20,493)
Capital and reserves
Called up share capital 100 100
Profit and loss account (21,932) (20,593)
TOTAL EQUITY (21,832) (20,493)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 28 February 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC758141
Apidae Properties Ltd
Balance sheet - continued
as at 28 February 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr N Hunter, Director
27 May 2026
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Apidae Properties Ltd
Notes to the financial statements
for the year ended 28 February 2026
1 Company information
Apidae Properties Ltd is a private company registered in Scotland. Its registered number is SC758141. The company is limited by shares. Its registered office is 31 Craigs Gardens, Edinburgh, Midlothian, EH12 8HA.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Investment property
£
Valuation
At 1 March 2025 102,320
At 28 February 2026 102,320
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Apidae Properties Ltd
Notes to the financial statements - continued
for the year ended 28 February 2026
5 Creditors: amounts falling due within one year
2026 2025
£ £
Amounts owed to directors 126,100 125,668
Other creditors 1,200 1,000
Accruals and deferred income 720 720
128,020 127,388
The directors loan is provided interest free and has no set repayment terms.
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