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.

The 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

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.

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 amounts 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.

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.

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 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:

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 assets hass 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.

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

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.

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

Research and development

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

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

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

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