Registration number: 11636724

Asia Pacific Infrastructure Investment and Development Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Asia Pacific Infrastructure Investment and Development Ltd

Company Information

Director

Mr Y Chen

Registered office

Unit 2 79-84 High Street Birmingham United Kingdom B4 7TE

Accountants

Tally Wu Associates Limited Chartered Certified Accountant2 Wetherby Way Chessington KT9 2LE

Asia Pacific Infrastructure Investment and Development Ltd

(Registration number: 11636724)
Balance Sheet as at 31 October 2025

	Note	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		79,895		-
Current assets
Debtors	5	(202,549)		(189,073)
Cash at bank and in hand		81,557		101,762
		(120,992)		(87,311)
Creditors: Amounts falling due within one year	6	(258,078)		(26,036)
Net current liabilities			(379,070)		(113,347)
Total assets less current liabilities			(299,175)		(113,347)
Creditors: Amounts falling due after more than one year	6		(26,431)		(30,715)
Net liabilities			(325,606)		(144,062)
Capital and reserves
Called up share capital	7	100		100
Retained earnings		(325,706)		(144,162)
Shareholders' deficit			(325,606)		(144,062)

For the financial year ending 31 October 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 July 2026
 

Mr Y Chen Director

Asia Pacific Infrastructure Investment and Development Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

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:
Unit 2
79-84 High Street
Birmingham
B4 7TE
United Kingdom

These financial statements were authorised for issue by the director on 20 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 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 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 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:

Asset class	Depreciation method and rate
Office equipment	Over 5 years on straight line basis
Leasehold improvements	Over 15 years on straight line basis

Asia Pacific Infrastructure Investment and Development Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Fixture & fittings

Over 5 years on straight line basis

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Asia Pacific Infrastructure Investment and Development Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amJrtised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

 Classification of financial liabilitiesFinancial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt Instruments are subsequently carried at amortised cost, using the effective Interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 1).

Asia Pacific Infrastructure Investment and Development Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Short leasehold land and buildings £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
Additions	71,657	445	12,638	84,740
At 31 October 2025	71,657	445	12,638	84,740
Depreciation
Charge for the year	3,459	25	1,361	4,845
At 31 October 2025	3,459	25	1,361	4,845
Carrying amount
At 31 October 2025	68,198	420	11,277	79,895

Included within the net book value of land and buildings above is £68,198 (2024 - £Nil) in respect of short leasehold land and buildings.
 

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		2,253	-
Amounts owed by related parties		3,000	3,000
Prepayments		32,586	-
Other debtors		(240,388)	(192,073)
		(202,549)	(189,073)

Asia Pacific Infrastructure Investment and Development Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	7,209	8,800
Trade creditors		28	-
Taxation and social security		5,206	-
Accruals and deferred income		144,500	1,280
Other creditors		101,135	15,956
		258,078	26,036

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	26,431	30,715

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	26,431	30,715

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	7,209	8,800

9	Obligations under leases and hire purchase contracts

Operating leases

Asia Pacific Infrastructure Investment and Development Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	210,000	-
Later than one year and not later than five years	840,000	-
Later than five years	1,732,500	-
	2,782,500	-