REGISTERED NUMBER: 03860392 (England and Wales)

Apex Masonry Contractors Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Scholfield

SECRETARY:

Mrs M E Perez Sanchez

REGISTERED OFFICE:

Suite F2

Church House Business Centre

Church Street

Godalming

Surrey

GU7 1EW

REGISTERED NUMBER:

03860392 (England and Wales)

ACCOUNTANTS:

Hughes Waddell

Suite F2

Church House Business Centre

Church Street

Godalming

Surrey

GU7 1EW

FIXED ASSETS

Tangible assets

4

1,809

1,938

CURRENT ASSETS

Debtors

5

34,302

36,508

Cash at bank

-

2,626

34,302

39,134

CREDITORS

Amounts falling due within one year

6

38,141

44,000

NET CURRENT LIABILITIES

(3,839

)

(4,866

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,030

)

(2,928

)

CREDITORS

Amounts falling due after more than one year

7

5,742

5,960

NET LIABILITIES

(7,772

)

(8,888

)

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

(27,772

)

(28,888

)

(7,772

)

(8,888

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

M Scholfield - Director

1.	STATUTORY INFORMATION

Apex Masonry Contractors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The director confirms that he is satisfied that the company has adequate resources to continue in business for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Cost is measured at the purchase price plus related costs in bringing the asset into use in the business.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

12,536

Additions

517

At 31 October 2025

13,053

DEPRECIATION

At 1 November 2024

10,598

Charge for year

646

At 31 October 2025

11,244

NET BOOK VALUE

At 31 October 2025

1,809

At 31 October 2024

1,938

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

34,302

36,508

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

1,625

2,813

Trade creditors

2,400

-

Taxation and social security

27,992

32,100

Other creditors

6,124

9,087

38,141

44,000

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

5,742

5,960