Apegg Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07075297

Apegg Limited

Filleted Unaudited Financial Statements

For the year ended

31 October 2025

Apegg Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	10,521	14,031
Tangible assets	6	588,020	325,240
		----------	----------
		598,541	339,271

Current assets

Debtors	7	89,802	103,530
Cash at bank and in hand		987,697	848,818
		-------------	----------
		1,077,499	952,348

Creditors: amounts falling due within one year	8	230,310		126,287
		-------------		----------
Net current assets			847,189		826,061
			-------------		-------------
Total assets less current liabilities			1,445,730		1,165,332
			-------------		-------------
Net assets			1,445,730		1,165,332
			-------------		-------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,445,630	1,165,232
	-------------	-------------
Shareholders funds	1,445,730	1,165,332
	-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Apegg Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

R Machold
Director

Company registration number: 07075297

Apegg Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares. The address of the registered office is 22 Tower Avenue, Upton, Pontefract, West Yorkshire, WF9 1EE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Revenue recognition

Revenue from the provision of services is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred be incurred in respect of the transactions can be measured reliably.

(c) Current tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

(d) Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

(e) Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.

(f) Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

	Website & App development	-	25% reducing balance

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

(g) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(h) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Website development	-	25% reducing balance
Equipment	-	25% reducing balance

(i) Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

(j) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

(k) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Intangible assets

	Website & App developm't
	£
Cost
At 1 November 2024 and 31 October 2025	144,578
	----------
Amortisation
At 1 November 2024	130,547
Charge for the year	3,510
	----------
At 31 October 2025	134,057
	----------
Carrying amount
At 31 October 2025	10,521
	----------
At 31 October 2024	14,031
	----------

6. Tangible assets

	Investment property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 November 2024	301,573	4,973	48,261	354,807
Additions	261,056	6,108	4,091	271,255
	----------	--------	--------	----------
At 31 October 2025	562,629	11,081	52,352	626,062
	----------	--------	--------	----------
Depreciation
At 1 November 2024	–	1,126	28,441	29,567
Charge for the year	–	2,369	6,106	8,475
	----------	--------	--------	----------
At 31 October 2025	–	3,495	34,547	38,042
	----------	--------	--------	----------
Carrying amount
At 31 October 2025	562,629	7,586	17,805	588,020
	----------	--------	--------	----------
At 31 October 2024	301,573	3,847	19,820	325,240
	----------	--------	--------	----------

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

7. Debtors

	2025	2024
	£	£
Trade debtors	12,047	20,415
Other debtors	77,755	83,115
	--------	----------
	89,802	103,530
	--------	----------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	54,729	24,166
Corporation tax	101,222	66,511
Social security and other taxes	284	38
Directors current account	71,660	21,387
Shareholders loan account	–	12,000
Other creditors	2,415	2,185
	----------	----------
	230,310	126,287
	----------	----------

9. Related party transactions

During the year the director made available loans to the company. The loans are interest free and repayable on demand. At 31 October 2025 the balance due to the director totalled £ 71,660 (2024 - £ 21,387 ).