Company registration number 10634793 (England and Wales)
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED (REGISTERED NUMBER: 10634793)
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
919
1,094
Tangible assets
4
142
318
1,061
1,412
Current assets
Debtors
5
2,547
2,609
Cash at bank and in hand
4,731
4,464
7,278
7,073
Creditors: amounts falling due within one year
6
(5,561)
(7,941)
Net current assets/(liabilities)
1,717
(868)
Total assets less current liabilities
2,778
544
Provisions for liabilities
(27)
(60)
Net assets
2,751
484
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
2,741
474
Total equity
2,751
484
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED (REGISTERED NUMBER: 10634793)
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 July 2026
Mrs K A Collins
Director
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Apogee Education, Learning and Development Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of consideration received or receivable for the services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measured reliably.

- It is probable that the company will receive the consideration due under.

- T he contract the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- T he costs incurred and the costs to complete the contract can be measured reliably.

1.4
Intangible fixed assets other than goodwill

Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
10% straight line
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% straight line
1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Intangible fixed assets
Website
£
Cost
At 1 April 2025 and 31 March 2026
1,750
Amortisation and impairment
At 1 April 2025
656
Amortisation charged for the year
175
At 31 March 2026
831
Carrying amount
At 31 March 2026
919
At 31 March 2025
1,094
4
Tangible fixed assets
Computers
£
Cost
At 1 April 2025 and 31 March 2026
4,701
Depreciation and impairment
At 1 April 2025
4,383
Depreciation charged in the year
176
At 31 March 2026
4,559
Carrying amount
At 31 March 2026
142
At 31 March 2025
318
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1,011
2,534
Other debtors
1,536
75
2,547
2,609
APOGEE EDUCATION, LEARNING AND DEVELOPMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
1,054
2,088
Other creditors
4,507
5,853
5,561
7,941
2026-03-31 2025-04-01 false false false 20 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs K A Collins 10634793 2025-04-01 2026-03-31 10634793 2026-03-31 10634793 2025-03-31 10634793 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2026-03-31 10634793 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-03-31 10634793 core:ComputerEquipment 2026-03-31 10634793 core:ComputerEquipment 2025-03-31 10634793 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 10634793 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 10634793 core:CurrentFinancialInstruments 2026-03-31 10634793 core:CurrentFinancialInstruments 2025-03-31 10634793 core:ShareCapital 2026-03-31 10634793 core:ShareCapital 2025-03-31 10634793 core:RetainedEarningsAccumulatedLosses 2026-03-31 10634793 core:RetainedEarningsAccumulatedLosses 2025-03-31 10634793 bus:Director1 2025-04-01 2026-03-31 10634793 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 10634793 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 10634793 core:ComputerEquipment 2025-04-01 2026-03-31 10634793 2024-04-01 2025-03-31 10634793 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-03-31 10634793 core:ComputerEquipment 2025-03-31 10634793 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10634793 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10634793 bus:FRS102 2025-04-01 2026-03-31 10634793 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 10634793 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP