Company registration number 06596885 (England and Wales)
APEX MOLECULAR LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2026
PAGES FOR FILING WITH REGISTRAR
APEX MOLECULAR LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
APEX MOLECULAR LIMITED
BALANCE SHEET
As At 31 May 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
21,922
Current assets
Debtors
5
177,424
501,492
Cash at bank and in hand
600,085
793,014
777,509
1,294,506
Creditors: amounts falling due within one year
6
(175,552)
(246,958)
Net current assets
601,957
1,047,548
Net assets
601,957
1,069,470
Capital and reserves
Called up share capital
311,719
311,719
Share premium account
647,168
647,168
Other reserves
6,330
6,330
Profit and loss reserves
(363,260)
104,253
Total equity
601,957
1,069,470

For the financial year ended 31 May 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 August 2026 and are signed on its behalf by:
Dr S A Brown
Director
Company registration number 06596885 (England and Wales)
APEX MOLECULAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2026
- 2 -
1
Accounting policies
Company information

Apex Molecular Limited is a private company limited by shares incorporated in England and Wales. The registered office is Block 19 Alderley Park, Mereside, Alderley Edge, Cheshire, SK10 4TG.

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 £.

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

1.2
Going concern

As disclosed in note 3 to the financial statements, the company ceased to trade on 31st May 2026 and therefore the financial statements have been prepared on a basis other than the going concern basis.

1.3
Revenue

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

1.4
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:

Plant and equipment
25% on reducing balance
Fixtures and fittings
33% on reducing balance
Computers
25% on reducing balance

As explained in note xx, the company has now ceased trading and therefore it has either disposed of its fixed assets or, where this has not been possible, written them down to net realisable value.

The gain or loss arising on the disposal of these asset s has s determined as the difference between the sale proceeds and the carrying value of the asset, and has been credited or charged to profit or loss.

1.5
Taxation

The tax (expense)/credit represents the sum of the tax currently payable or receivable.

Current tax

The tax currently payable/recoverable is based on taxable profit or loss for the year. Taxable profit/(loss) differs from net profit/(loss) 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.

1.6
Retirement benefits

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

1.7

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

APEX MOLECULAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 May 2026
- 3 -
2
Employees

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

2026
2025
Number
Number
Total
22
33
3
Discontinued operations

The company ceased to trade on 31st May 2026 and therefore all operations have been discontinued.

4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2025
858,933
Disposals
(858,933)
At 31 May 2026
-
0
Depreciation and impairment
At 1 June 2025
837,011
Depreciation charged in the year
20,548
Eliminated in respect of disposals
(857,559)
At 31 May 2026
-
0
Carrying amount
At 31 May 2026
-
0
At 31 May 2025
21,922
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
51,658
339,838
Corporation tax recoverable
107,703
4,706
Other debtors
18,063
156,948
177,424
501,492
APEX MOLECULAR LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 May 2026
- 4 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
1,922
10,532
Trade creditors
25,466
70,471
Taxation and social security
77,265
127,233
Other creditors
70,899
38,722
175,552
246,958
7
Parent company

In the opinion of the directors, there is no ultimate controlling party.

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