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Registration number: 04329789

Apogee Enterprises Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 March 2026

Apogee Enterprises Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 4

Apogee Enterprises Limited

Company Information

Director | Mr M K Cheung

Registered office | 1st Floor, 44 Worship Street London EC2A 2EA

Accountants | Tan Lam Partnership Chartered Certified Accountants 1st Floor, 44 Worship Street London EC2A 2EA

Apogee Enterprises Limited

(Registration number: 04329789)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors |  | 433,083 | 430,103
Cash at bank and in hand |  | 25,345 | 33,919
|  | 458,428 | 464,022
Prepayments and accrued income |  | 59,375 | 59,375
Creditors: Amounts falling due within one year |  | (607,556) | (607,556)
Total assets less current liabilities |  | (89,753) | (84,159)
Accruals and deferred income |  | (3,420) | (3,360)
Net liabilities |  | (93,173) | (87,519)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (93,273) | (87,619)
Shareholders' deficit |  | (93,173) | (87,519)

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 3 July 2026

......................................... Mr M K Cheung Director

Apogee Enterprises Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1st Floor, 44 Worship Street
London
EC2A 2EA

These financial statements were authorised for issue by the director on 3 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Apogee Enterprises Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Asset class | Depreciation method and rate
Leashold and building | Straight line over life of lease
Plant and machinery | 15% reducing balance
Refubishment | 15% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Straight line over economic useful life

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).