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Registered number: 07120450 APM (SALES & SERVICE) UK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
APM (SALES & SERVICE) UK LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
APM (SALES & SERVICE) UK LIMITED REGISTERED NUMBER: 07120450 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 53,206 |  | 70,482
Investments | 5 |  | 350 |  | 350
|  |  | 53,556 |  | 70,832
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,199,276 |  | 1,197,725 |
Cash at bank and in hand |  | 852,269 |  | 606,760 |
|  | 2,051,545 |  | 1,804,485 |
Creditors: amounts falling due within one year | 7 | (209,478) |  | (174,811) |
Net current assets |  |  | 1,842,067 |  | 1,629,674
Total assets less current liabilities |  |  | 1,895,623 |  | 1,700,506
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (13,302) |  | (17,621) |
|  |  | (13,302) |  | (17,621)
Net assets |  |  | 1,882,321 |  | 1,682,885
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 3 |  | 3
Profit and loss account |  |  | 1,882,318 |  | 1,682,882
|  |  | 1,882,321 |  | 1,682,885
Page 1
APM (SALES & SERVICE) UK LIMITED REGISTERED NUMBER: 07120450 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2026.
S.J. Clark
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
APM (SALES & SERVICE) UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
APM (Sales & Service) UK Limited, is a private company limited by shares and is incorporated and domiciled in the United Kingdom. The address of the registered office is Ground Floor, 35 Newhall Street, Birmingham, B3 3PU. The principal activity of the company is that of the sale and service of plastic injection moulding machines. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services 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 the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
APM (SALES & SERVICE) UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and equipment | - | 25% reducing balance
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
APM (SALES & SERVICE) UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.9 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
| 2.11 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.12 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.13 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
APM (SALES & SERVICE) UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.15 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 6
APM (SALES & SERVICE) UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Plant and equipment | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 February 2025 | 17,847 | 65,799 | 2,121 | 85,767
| Additions | - | - | 371 | 371
| At 31 January 2026 | 17,847 | 65,799 | 2,492 | 86,138
| Depreciation |  |  |  |
| At 1 February 2025 | 11,385 | 2,742 | 1,158 | 15,285
| Charge for the year on owned assets | 1,615 | 15,765 | 267 | 17,647
| At 31 January 2026 | 13,000 | 18,507 | 1,425 | 32,932
| Net book value |  |  |  |
| At 31 January 2026 | 4,847 | 47,292 | 1,067 | 53,206
| At 31 January 2025 | 6,462 | 63,057 | 963 | 70,482
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 February 2025 | 350
| At 31 January 2026 | 350
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Chen Hsong UK Limited | Ground floor, 35 Newhall street, Brimingham, B3 3PU | Dormant | Ordinary | 100%
Page 7
APM (SALES & SERVICE) UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors |  | 24,412 | 93,323
| Payments on account to suppliers |  | 46,037 | 55,764
| Amounts owed by group undertakings |  | 1,050,743 | 1,032,067
| Other debtors |  | 71,065 | 10,471
| Prepayments and accrued income |  | 7,019 | 6,100
|  |  | 1,199,276 | 1,197,725
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 6,278 | 14,373
| Payments received on account | 74,552 | 108,095
| Corporation tax | 99,767 | 47,939
| Other taxation and social security | 23,770 | -
| Accruals and deferred income | 5,111 | 4,404
|  | 209,478 | 174,811
8. | Directors' benefits: advances, credit and guarantees
At the balance sheet date £71,065 was owed by a director (2025: £Nil). Payments of £71,065 (2025: £Nil) were made, with repayments of £Nil (2025: £Nil) made in the year, and the maximum amount outstanding during the year was £71,065 (2025: £Nil). The loan was unsecured and interest-free.
Page 8