| Apogee Capital Management Ltd |
| Registered number: |
16209467 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
| £ |
|
| Current assets |
| Debtors |
3 |
|
2,866 |
| Investments held as current assets |
4 |
|
76,980 |
| Cash at bank and in hand |
|
|
9,790 |
|
|
|
89,636 |
|
|
|
| Creditors: amounts falling due within one year |
5 |
|
(111,799) |
|
| Net current liabilities |
|
|
|
(22,163) |
|
|
| Net liabilities |
|
|
|
(22,163) |
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
| Profit and loss account |
|
|
|
(22,164) |
|
| Shareholders' funds |
|
|
|
(22,163) |
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| A Phillips |
| Director |
| Approved by the board on 16 October 2026 |
|
| Apogee Capital Management Ltd |
| Notes to the Accounts |
| for the period from 27 January 2025 to 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
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. |
|
|
| 2 |
Employees |
2025 |
|
| Number |
|
|
|
Average number of persons employed by the company |
1 |
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
| £ |
|
|
|
Other debtors |
2,866 |
|
|
|
|
|
|
|
|
|
| 4 |
Investments held as current assets |
2025 |
|
| £ |
|
|
Fair value |
|
Listed investments |
76,980 |
|
|
|
|
|
|
|
|
|
Increase/(decrease) in fair value included in the profit and loss account for the period |
|
Listed investments |
(11,883) |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
| £ |
|
|
|
Accruals |
1,800 |
|
Director's account |
109,999 |
|
|
|
|
|
|
111,799 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Apogee Capital Management Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
Unit 82a James Carter Road |
|
Mildenhall |
|
Bury St. Edmunds |
|
England |
|
IP28 7DE |