The Apartment Company.co.uk Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04990816

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		376		750
Tangible Assets	5		1,019		2,574
Investments			1		1

			1,396		3,325
CURRENT ASSETS
Debtors	6	119,781		167,378
Cash at bank and in hand		31,063		85,091

		150,844		252,469
Creditors: Amounts Falling Due Within One Year	7	(52,026 )		(99,556 )

NET CURRENT ASSETS (LIABILITIES)			98,818		152,913

TOTAL ASSETS LESS CURRENT LIABILITIES			100,214		156,238

PROVISIONS FOR LIABILITIES
Deferred Taxation			(255 )		(643 )

NET ASSETS			99,959		155,595

CAPITAL AND RESERVES
Called up share capital	8		1		1
Share premium account			38,000		38,000
Profit and Loss Account			61,958		117,594

SHAREHOLDERS' FUNDS			99,959		155,595

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The Apartment Company.co.uk Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 director acknowledges his 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

Mr Peter Greatorex

Director

07/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

The Apartment Company.co.uk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04990816 . The registered office is The Orchard High Street, Blagdon, Bristol, North Somerset, BS40 7TQ.

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. 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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised upon completion of the contract.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit or loss over its estimated economic life of 8 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are a trademark. It is amortised to profit or loss over its estimated economic life of 10 years.

2.5. 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:

Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

2.6. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit or loss as incurred.

2.7. Financial Instruments

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash at bank and in hand

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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The Apartment Company.co.uk Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit or loss because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 10)

4. Intangible Assets

	Goodwill	Other Intangible Assets	Total
	£	£	£
Cost
As at 1 January 2025	8,000	3,742	11,742

As at 31 December 2025	8,000	3,742	11,742

Amortisation
As at 1 January 2025	8,000	2,992	10,992
Provided during the period	-	374	374

As at 31 December 2025	8,000	3,366	11,366

Net Book Value
As at 31 December 2025	-	376	376

As at 1 January 2025	-	750	750

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The Apartment Company.co.uk Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	18,454	4,164	22,618
Additions	-	208	208
Disposals	(5,585 )	-	(5,585 )

As at 31 December 2025	12,869	4,372	17,241

Depreciation
As at 1 January 2025	17,784	2,260	20,044
Provided during the period	595	1,093	1,688
Disposals	(5,510 )	-	(5,510 )

As at 31 December 2025	12,869	3,353	16,222

Net Book Value
As at 31 December 2025	-	1,019	1,019

As at 1 January 2025	670	1,904	2,574

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	25,976	111,380
Other debtors	93,705	55,898

	119,681	167,278
Due after more than one year
Amounts owed by group undertakings	100	100

	119,781	167,378

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,829	10,456
Other creditors	14,796	12,920
Taxation and social security	27,401	76,180

	52,026	99,556

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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The Apartment Company.co.uk Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	5,692	11,382
Later than one year and not later than five years	-	5,692

	5,692	17,074

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to a director:

At start of period: £34,875

Amounts advanced: £31,155

Amounts repaid:

At end of period: £66,030

The above loan is unsecured, interest free and repayable on demand.

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