REGISTERED NUMBER: 13344244 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

APF GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

S Brady

J Hall-Brady

REGISTERED OFFICE:

Independence House

14a Nelson Street

Southend-on-Sea

Essex

SS1 1EF

REGISTERED NUMBER:

13344244 (England and Wales)

ACCOUNTANTS:

Ashton Wallace

Chartered Certified Accountants

Independence House

14a Nelson Street

Southend-on-Sea

Essex

SS1 1EF

FIXED ASSETS

Tangible assets

4

5,148,382

5,148,862

Investments

5

100

100

5,148,482

5,148,962

CURRENT ASSETS

Debtors

6

246,214

191,726

Cash at bank and in hand

686,568

446,045

932,782

637,771

CREDITORS

Amounts falling due within one year

7

559,126

471,950

NET CURRENT ASSETS

373,656

165,821

TOTAL ASSETS LESS CURRENT LIABILITIES

5,522,138

5,314,783

CREDITORS

Amounts falling due after more than one year

8

900,439

838,831

NET ASSETS

4,621,699

4,475,952

CAPITAL AND RESERVES

Called up share capital

201

201

Retained earnings

4,621,498

4,475,751

SHAREHOLDERS' FUNDS

4,621,699

4,475,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th July 2026 and were signed on its behalf by:

S Brady - Director

1.	STATUTORY INFORMATION

APF Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Fixtures and fittings

-

20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1st April 2025

and 31st March 2026

5,146,465

6,640

5,153,105

DEPRECIATION

At 1st April 2025

-

4,243

4,243

Charge for year

-

480

480

At 31st March 2026

-

4,723

4,723

NET BOOK VALUE

At 31st March 2026

5,146,465

1,917

5,148,382

At 31st March 2025

5,146,465

2,397

5,148,862

The properties were valued on 9th June 2026 by Fenn Wright LLP, Chartered Surveyors, with a market value of £5,490,000.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st April 2025

and 31st March 2026

100

NET BOOK VALUE

At 31st March 2026

100

At 31st March 2025

100

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

34,973

63,659

Amounts owed by group undertakings

-

125,430

Other debtors

196,814

2,637

231,787

191,726

Amounts falling due after more than one year:

Amounts owed by group undertakings

14,427

-

Aggregate amounts

246,214

191,726

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

97,810

291,439

Trade creditors

10,755

3,838

Amounts owed to group undertakings

310,889

-

Taxation and social security

51,430

49,609

Other creditors

88,242

127,064

559,126

471,950

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

900,439

838,831

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st March 2026 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Ashton Wallace

Chartered Certified Accountants

Independence House

14a Nelson Street

Southend-on-Sea

Essex

SS1 1EF

Date: .............................................