Apotek Limited - Filleted accounts

Registered number

06734380

Apotek Limited

Filleted Accounts

31 October 2025

Apotek Limited
Registered number:		06734380
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		411,160			433,748
Investments	4		322,765			322,765
			733,925			756,513

Current assets
Stocks		31,220			30,272
Debtors	5	380,282			405,189
Cash at bank and in hand		433,712			358,841
		845,214			794,302

Creditors: amounts falling due within one year	6	(318,887)			(326,952)

Net current assets			526,327			467,350

Total assets less current liabilities			1,260,252			1,223,863


Provisions for liabilities			(5,638)			(11,607)
Net assets			1,254,614			1,212,256

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,254,514			1,212,156

Shareholder's funds			1,254,614			1,212,256

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr D Parker
Director
Approved by the board on 30 July 2026

Apotek Limited
Notes to the Accounts
for the year ended 31 October 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years
	Shop fittings			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.









	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


















3	Tangible fixed assets
		Land and buildings		Shop fittings		Plant and machinery		Total
£			£		£		£
	Cost
	At 1 November 2024	385,721		20,215		180,309		586,245
	Additions	-		-		1,501		1,501
	At 31 October 2025	385,721		20,215		179,260		585,196

	Depreciation
	At 1 November 2024	-		20,214		132,283		152,497
	Charge for the year	-		-		24,088		24,088
	At 31 October 2025	-		20,214		153,822		174,036

	Net book value
	At 31 October 2025	385,721		1		25,438		411,160
	At 31 October 2024	385,721		1		48,026		433,748


	Freehold land and buildings:					2025		2024
£							£
	Historical cost					385,721		385,721


4	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 November 2024			322,765		-		322,765
	Additions			-		-		-

	At 31 October 2025			322,765		-		322,765

	Historical cost
	At 1 November 2024			322,765		-
	At 31 October 2025			322,765		-



5	Debtors					2025		2024
£							£

	Trade debtors					218,914		256,729
	Director's loan account					73,716		-
	Other debtors					87,652		148,460
						380,282		405,189



6	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					164,723		195,036
	Director's loan account					-		18,947
	Taxation and social security costs					61,874		30,402
	Other creditors					92,290		82,567
						318,887		326,952



7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr D Parker
	Loan	-		73,716		-		73,716

	The company made a loan to the director upon which interest will be charged.
	The maximum loan in the year was £81,053

8	Controlling party

	The company is controlled by Apotek Holdings Limited.

9	Other information

	Apotek Limited is a private company limited by shares and incorporated in England. Its registered office is:
	4 Littledown Avenue
	Bournemouth
	Dorset
	BH7 7AN

	The company's principal place of activity is 157 Aldershot Road, Church Crookham, Fleet
	GU52 8JS