ACCOUNTS - Final Accounts preparation

Company registration number: 03687928

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	APEX GLOBAL SERVICES LIMITED


APEX GLOBAL SERVICES LIMITED

COMPANY INFORMATION

Directors	M.A. Kosky
	M.E. Kosky


Company secretary	M.A. Kosky


Registered number	03687928


Registered office	23 Ullswater Crescent
	Coulsdon
	Surrey
	CR5 2UY


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


Bankers	Barclays Bank Plc
	82 High Street
	Epsom
	Surrey
	KT19 8BA


APEX GLOBAL SERVICES LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


APEX GLOBAL SERVICES LIMITED REGISTERED NUMBER:03687928

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		1,155,344		1,184,265
Investments	5		700,000		700,000
			1,855,344		1,884,265
Current assets
Debtors: amounts falling due within one year	6	2,407		230,619
Cash at bank and in hand		210,526		154,986
		212,933		385,605
Creditors: amounts falling due within one year	7	(108,993)		(107,059)
Net current assets			103,940		278,546
Total assets less current liabilities			1,959,284		2,162,811
Provisions for liabilities
Deferred tax		(60,102)		(61,150)
			(60,102)		(61,150)
Net assets			1,899,182		2,101,661

Page 1


APEX GLOBAL SERVICES LIMITED REGISTERED NUMBER:03687928

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

	2025	2024
	£	£

Capital and reserves
Allotted, called up and fully paid share capital	2	2
Profit and loss account	1,899,180	2,101,659
	1,899,182	2,101,661

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M.A. Kosky

Director

Date: 30 April 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


APEX GLOBAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Apex Global Services Limited is a private company limited by shares, incorporated in England. Its registered office can be found on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue relates to management charges receivable and is recognised on the accruals basis.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Freehold Property	-	Over 50 years
				Plant and machinery	-	15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3


APEX GLOBAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 3).

Page 4


APEX GLOBAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Freehold land and property	Plant and machinery	Total
	£	£	£
Cost or valuation
At 1 January 2025	1,672,370	15,091	1,687,461
At 31 December 2025	1,672,370	15,091	1,687,461
Depreciation
At 1 January 2025	489,929	13,267	503,196
Charge for the year	28,647	274	28,921
At 31 December 2025	518,576	13,541	532,117
Net book value
At 31 December 2025	1,153,794	1,550	1,155,344
At 31 December 2024	1,182,441	1,824	1,184,265

5.	Investments

		Investment in subsidiary companies
		£

	At 1 January 2025	700,000


	At 31 December 2025	700,000
	At 31 December 2024	700,000

Page 5


APEX GLOBAL SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	2,407	230,619
	2,407	230,619

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	552	552
Corporation tax	100,757	99,368
Other taxation and social security	614	469
Accruals and deferred income	7,070	6,670
	108,993	107,059

The Company has a debenture agreement with Barclays Bank PLC, that is secured by fixed and floating charges over the undertaking and all property and assets present and future.

Page 6