APC Labs Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14974560

		31 July 2025		31 July 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		46,155		66,915

			46,155		66,915
CURRENT ASSETS
Debtors	5	65,155		50,536
Cash at bank and in hand		10,809		400

		75,964		50,936
Creditors: Amounts Falling Due Within One Year	6	(66,525 )		(18,263 )

NET CURRENT ASSETS (LIABILITIES)			9,439		32,673

TOTAL ASSETS LESS CURRENT LIABILITIES			55,594		99,588

Creditors: Amounts Falling Due After More Than One Year	7		(121,000 )		-

NET (LIABILITIES)/ASSETS			(65,406 )		99,588

CAPITAL AND RESERVES
Called up share capital			500,200		500,200
Profit and Loss Account			(565,606 )		(400,612 )

SHAREHOLDERS' FUNDS			(65,406)		99,588

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APC Labs Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Tahir Amin

Director

29/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

APC Labs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14974560 . The registered office is 6b Parkway, Porters Wood, St. Albans, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	33% Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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APC Labs Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	74,049	1,677	5,486	81,212

As at 31 July 2025	74,049	1,677	5,486	81,212

Depreciation
As at 1 August 2024	13,043	149	1,105	14,297
Provided during the period	18,512	419	1,829	20,760

As at 31 July 2025	31,555	568	2,934	35,057

Net Book Value
As at 31 July 2025	42,494	1,109	2,552	46,155

As at 1 August 2024	61,006	1,528	4,381	66,915

5. Debtors

	31 July 2025	31 July 2024
	£	£
Due within one year
Trade debtors	7,659	-
Other debtors	48,592	41,632

	56,251	41,632
Due after more than one year
Other debtors	8,904	8,904

	65,155	50,536

6. Creditors: Amounts Falling Due Within One Year

	31 July 2025	31 July 2024
	£	£
Trade creditors	54,707	18,263
Other creditors	11,136	-
Taxation and social security	682	-

	66,525	18,263

7. Creditors: Amounts Falling Due After More Than One Year

	31 July 2025	31 July 2024
	£	£
Other creditors	121,000	-

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