APEX HEALTHCARE (GB) LIMITED Accounts






	APEX HEALTHCARE (GB) LIMITED
	Company No. 06169968
	Information for Filing with The Registrar
	31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities

The principal activity of the company during the year under review was Residential care activities for the elderly and disabled.
-

Directors

The Directors who served at any time during the year were as follows:

G. S.Kalkat
G. S.Nijjar




The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G. S.Kalkat
Director
31 March 2026

at	31 March 2026
Company No.		06169968	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		4	65,894	88,485
	Tangible assets		5	30,675	11,183
	Investments		6	506,000	506,000
				602,569	605,668
Current assets
	Debtors		7	879,958	852,834
	Cash at bank and in hand			20,095	14,637
				900,053	867,471
Creditors: Amount falling due within one year			8	(92,317)	(78,412)
Net current assets				807,736	789,059
Total assets less current liabilities				1,410,305	1,394,727
Creditors: Amounts falling due after more than one year			9	(859,821)	(943,947)
Net assets				550,484	450,780

Capital and reserves
	Called up share capital			100	100
	Profit and loss account		10	550,384	450,680

Total equity				550,484	450,780


These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.


As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 March 2026 and signed on its behalf by:
G. S.Kalkat
Director
31 March 2026

for the year ended 31 March 2026

1

General information

APEX HEALTHCARE (GB) LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 06169968

Its registered office is:

43

Upton Lane

Forestgate

London

E7 9PA

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

In April 2009 the company has acquired the 100% ordinary share capital of Knightswood Residential Home For The Elderly Limited (Company Number:04350246) Registered Office: 43 Upton Lane, Forest Gate, London, E7 9PA, Trading address: Knightswood Residential Home For The Elderly Limited, Manchester Road, Blackford, Bolton, BL6 5LS at a cost of £947,862 of which £506,000 reflect the fair value of the assets acquired as at acquisition date of 20 April 2009.

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 profit and loss account 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. 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account. No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases. Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above). Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

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 payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
		2026	2025
		Number	Number
	The average monthly number of employees (including directors) during the year was:	0	0

4	Intangible fixed assets
			Goodwill	Patents and trade-marks	Development costs	Other	Total
			£	£	£	£	£
		Cost
		At 1 April 2025	451,824	-	-	-	451,824
		At 31 March 2026	451,824	-	-	-	451,824
		Amortisation and impairment
		At 1 April 2025	363,339	-	-	-	363,339
		Charge for the year	22,591	-	-	-	22,591
		At 31 March 2026	385,930	-	-	-	385,930
		Net book values
		At 31 March 2026	65,894	-	-	-	65,894
		At 31 March 2025	88,485	-	-	-	88,485

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 April 2025	-	-	1,300	161,834	163,134
		Additions	-	-	-	29,726	29,726
		At 31 March 2026	-	-	1,300	191,560	192,860
		Depreciation
		At 1 April 2025	-	-	1,288	150,663	151,951
		Charge for the year	-	-	10	10,224	10,234
		At 31 March 2026	-	-	1,298	160,887	162,185
		Net book values
		At 31 March 2026	-	-	2	30,673	30,675
		At 31 March 2025	-	-	12	11,171	11,183

6	Investments
			Investment in Subsidiaries	Other investments	Total
			£	£	£
		Cost or valuation
		At 1 April 2025	506,000	-	506,000
		At 31 March 2026	506,000	-	506,000
		Provisions/Impairment
		Net book values
		At 31 March 2026	506,000	-	506,000
		At 31 March 2025	506,000	-	506,000
		During the period ended 31 March 2009, the Company acquired the whole of the issued share capital of Knightswood Residential Home for the Elderly Limited at a total cost of £957,824, comprising investment in subsidiary undertakings of £506,000 and goodwill of £451,824. Goodwill is being amortised evenly over its estimated useful life of twenty years.

7	Debtors
			2026	2025
			£	£
		Trade debtors	96,771	115,246
		Amounts owed by group undertakings	461,722	461,722
		Other debtors	321,465	275,866
			879,958	852,834
		An amount of £461,722, previously recorded within the Company's tangible fixed assets as freehold property, has been reclassified during the year to amounts due from subsidiary undertakings, representing costs of improvements to the freehold property of Knightswood Residential Home for the Elderly Limited funded by the Company between 2009 and 2015. As the Company holds no direct interest in the underlying freehold property, this balance is correctly presented as an intercompany debtor rather than as a fixed asset of the Company.

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£
		Taxes and social security	49,673	29,612
		Other creditors	42,644	48,800
			92,317	78,412

9	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£
		Bank loans and overdrafts	472,639	516,869
		Other creditors	387,182	427,078
			859,821	943,947

10	Reserves
			Revaluation Reserve	Capital redemption reserve	Total other reserves
			£	£	£

		Profit and loss account - includes all current and prior period retained profits and losses.