| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 September 2025 |
| for |
| Apg Pi No3 Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 September 2025 |
| for |
| Apg Pi No3 Limited |
| Apg Pi No3 Limited (Registered number: 15123185) |
| Contents of the Financial Statements |
| for the Year Ended 30 September 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Apg Pi No3 Limited |
| Company Information |
| for the Year Ended 30 September 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| Apg Pi No3 Limited (Registered number: 15123185) |
| Balance Sheet |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
6 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| 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 were approved by the Board of Directors and authorised for issue on |
| Apg Pi No3 Limited (Registered number: 15123185) |
| Notes to the Financial Statements |
| for the Year Ended 30 September 2025 |
| 1. | STATUTORY INFORMATION |
| Apg Pi No3 Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The comparative figures relate to an extended accounting period from the date of incorporation to 30 September 2024. The current financial year covers the 12-month period ended 30 September 2025 and represents the company’s first full annual accounting period. |
| As a result the comparative figures are not directly comparable with the figures for the current year. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable for services provided in facilitating finance, excluding discounts, rebates, value added tax and other sales taxes. |
| 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. |
| Going concern |
| The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position and forecasts for a period of at least 12 months from the date of approval of the financial statements and are satisfied that the company has sufficient resources to continue in operation for the foreseeable future. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was NIL (2024 - NIL). |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by group undertakings |
| Other debtors |
| Apg Pi No3 Limited (Registered number: 15123185) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Amounts owed to group undertakings |
| Other creditors |
| 6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| 7. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Other loans |
| The loan is secured by a fixed and floating charge over the companies property and undertakings. The |
| charge contains a negative pledge. |
| 8. | RELATED PARTY DISCLOSURES |
| The outstanding balance due from related party undertakings for short term loans at 30 September 2025 was £429,253 (2024: £364,438). Of this amount, £144,138 was interest free and £285,115 bore interest at 18% per annum. All balances were repayable on demand. |
| 9. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |
| The ownership of the controlling party, Apg Strategic Developments Limited, was transferred from Melanie |
| Omirou to Romy Summerskill, both acting on behalf of Highgate Investment Trust effective 28 December 2024. |