Apex Underfloor Heating Ltd - Filleted accounts

Registered number

13550882

Apex Underfloor Heating Ltd

Filleted Accounts

30 November 2025

Apex Underfloor Heating Ltd
Registered number:		13550882
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Current assets
Stocks		218			218
Debtors	3	-			186
Cash at bank and in hand		23			4,194
		241			4,598

Creditors: amounts falling due within one year	4	(48)			(2,390)

Net current assets			193			2,208

Net assets			193			2,208

Capital and reserves
Called up share capital			100			100
Profit and loss account			93			2,108

Shareholders' funds			193			2,208

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R D Stewart
Director
Approved by the board on 13 October 2026

Apex Underfloor Heating Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2025		2024
£			£

	Other debtors	-		186


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	-		78
	Taxation and social security costs	-		1
	Other creditors	48		2,311
		48		2,390


5	Other information

	Apex Underfloor Heating Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	28 Walnut Tree Crescent
	Fenstanton
	Huntingdon
	England
	PE28 9LE