Registration number: 11966632

Apex Cad Manuals Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Apex Cad Manuals Limited

Company Information





 

Directors

Mr JJ Burns Mr D Hawkyard

Registered office

T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

Accountants

D & A Hill 18 T8 9 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Apex Cad Manuals Limited

Directors' Report
for the Year Ended 30 April 2026

The directors present their report and the financial statements for the year ended 30 April 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr JJ Burns

Mr D Hawkyard

Principal activity

The principal activity of the company is that of CAD drawings.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:
 

......................................... Mr JJ Burns Director

Apex Cad Manuals Limited

(Registration number: 11966632 )
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	386	583
Current assets
Debtors	5	3,726	3,130
Cash at bank and in hand		3,134	2,322
		6,860	5,452
Creditors: Amounts falling due within one year	6	(5,477)	(2,354)
Net current assets		1,383	3,098
Total assets less current liabilities		1,769	3,681
Creditors: Amounts falling due after more than one year	6	(334)	(334)
Net assets		1,435	3,347
Capital and reserves
Called up share capital	7	4	4
Retained earnings		1,431	3,343
Shareholders' funds		1,435	3,347

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:
 

......................................... Mr JJ Burns Director

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 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:
T8/9 Brooke's Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR

These financial statements were authorised for issue by the Board on 24 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.

Turnover

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

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
Computer equipment	33% on reducing balance

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 May 2025	4,317	4,317
At 30 April 2026	4,317	4,317
Depreciation
At 1 May 2025	3,734	3,734
Charge for the year	197	197
At 30 April 2026	3,931	3,931
Carrying amount
At 30 April 2026	386	386
At 30 April 2025	583	583

5

Debtors

Current	2026 £	2025 £
Trade debtors	3,726	3,130
	3,726	3,130

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,577	1,454
Accruals and deferred income	900	900
	5,477	2,354

Apex Cad Manuals Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	334	334

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
A Ordinary share of £1 each	1	1	1	1
B Ordinary share of £1 each	1	1	1	1
C Ordinary share of £1 each	1	1	1	1
D Ordinary share of £1 each	1	1	1	1
	4	4	4	4

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	334	334