Acorah Software Products - Accounts Production 19.3.600 false true false 1 February 2025 5 April 2026 5 April 2026 16222986 Mr John Simmonite Mrs Anna Simmonite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16222986 2025-01-31 16222986 2026-04-05 16222986 2025-02-01 2026-04-05 16222986 frs-core:CurrentFinancialInstruments 2026-04-05 16222986 frs-core:ComputerEquipment 2026-04-05 16222986 frs-core:ComputerEquipment 2025-02-01 2026-04-05 16222986 frs-core:ComputerEquipment 2025-01-31 16222986 frs-core:MotorVehicles 2026-04-05 16222986 frs-core:MotorVehicles 2025-02-01 2026-04-05 16222986 frs-core:MotorVehicles 2025-01-31 16222986 frs-core:PlantMachinery 2026-04-05 16222986 frs-core:PlantMachinery 2025-02-01 2026-04-05 16222986 frs-core:PlantMachinery 2025-01-31 16222986 frs-core:ShareCapital 2026-04-05 16222986 frs-core:RetainedEarningsAccumulatedLosses 2026-04-05 16222986 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-04-05 16222986 frs-bus:FilletedAccounts 2025-02-01 2026-04-05 16222986 frs-bus:SmallEntities 2025-02-01 2026-04-05 16222986 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-04-05 16222986 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-04-05 16222986 frs-bus:Director1 2025-02-01 2026-04-05 16222986 frs-bus:Director2 2025-02-01 2026-04-05 16222986 frs-countries:EnglandWales 2025-02-01 2026-04-05
Registered number: 16222986
Apex Refurb & Maintenance Ltd
Unaudited Financial Statements
For the Period 1 February 2025 to 5 April 2026
P&N Accountants Ltd
Institute of Financial Accountants
18a Rother Court
Mangham Road
Rotherham
South Yorkshire
S62 6DR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16222986
5 April 2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 38,534
38,534
CURRENT ASSETS
Cash at Bank and in Hand 103,463
103,463
Creditors: Amounts Falling Due Within One Year 6 (61,545 )
NET CURRENT ASSETS (LIABILITIES) 41,918
TOTAL ASSETS LESS CURRENT LIABILITIES 80,452
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,778 )
NET ASSETS 73,674
CAPITAL AND RESERVES
Called Up Share Capital 7 2
Profit and Loss Account 73,672
SHAREHOLDERS' FUNDS 73,674
Page 1
Page 2
For the period ending 5 April 2026 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 directors acknowledge their 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
Mrs Anna Simmonite
Director
12th August 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Apex Refurb & Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16222986 . The registered office is 13 Walseker Lane, Harthill, Sheffield, S26 7YJ.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Computer Equipment 15% Reducing Balance
2.4. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other years 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.
...CONTINUED
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2.4. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2025 - - - -
Additions 714 41,256 3,364 45,334
As at 5 April 2026 714 41,256 3,364 45,334
Depreciation
As at 1 February 2025 - - - -
Provided during the period 107 6,188 505 6,800
As at 5 April 2026 107 6,188 505 6,800
Net Book Value
As at 5 April 2026 607 35,068 2,859 38,534
As at 1 February 2025 - - - -
5. Debtors
5 April 2026
£
Due within one year
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Page 5
6. Creditors: Amounts Falling Due Within One Year
5 April 2026
£
Trade creditors 1,490
Other creditors 1,635
Taxation and social security 58,420
61,545
7. Share Capital
5 April 2026
£
Allotted, Called up and fully paid 2
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