Micro-entity Accounts - APT TRADING (UK) LTD

APT TRADING (UK) LTD Registered Number 15387085

Micro-entity Balance Sheet as at 31 January 2026

	2026	2025
	£	£
Called up share capital not paid	1	1
Fixed Assets	-	-
Current Assets	111	1,011
Prepayments and accrued income	362	61
Creditors: amounts falling due within one year	(3,800)	(2,450)
Net current assets (liabilities)	(3,327)	(1,378)
Total assets less current liabilities	(3,326)	(1,377)
Creditors: amounts falling due after more than one year	0	0
Provisions for liabilities	0	0
Accruals and deferred income	0	0
Total net assets (liabilities)	(3,326)	(1,377)
Capital and reserves	(3,326)	(1,377)

For the year ending 31 January 2026 the company was entitled to exemption 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.
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 30 October 2026

And signed on their behalf by:
Adrian Peter Tannock, Director

APT TRADING (UK) LTD Registered Number 15387085

Notes to the Micro-entity Accounts for the period ended 31 January 2026

1Employees

	2026	2025
Average number of employees during the period	0	0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime, and the Companies Act 2006 requirements applicable to micro-entities. Amounts are presented in pounds sterling, rounded to the nearest whole pound.

Other accounting policies
Expenses and prepayments: Expenses are recognised as services are received. Annual service costs are allocated over their coverage periods, with the unexpired portion recognised as prepayments. Identifiable bank and foreign-exchange transaction fees are expensed when incurred. Cash is carried at its bank balance. Director loans are recognised at the amount owed.

Going concern: The company had net liabilities of GBP 3,326 at 31 January 2026. The director has confirmed that he can fund the company's bills and leave his loan outstanding as needed. The accounts have therefore been prepared on a going-concern basis.

Restatement of comparative figures: A prepaid address-service cost was omitted from the previously reported balance sheet at 31 January 2025. Invoice EF5-004229457 covers 20 December 2024 to 4 January 2026. The unused service at 31 January 2025 has been recognised as a prepayment, with a corresponding increase in reserves and reduction in the comparative period's other charges. The adjustment is GBP 60.66, shown as GBP 61. Comparative prepayments are restated from GBP 0 to GBP 61 and comparative net liabilities/capital and reserves from GBP (1,438) to GBP (1,377).

Director loan: The company owed its director GBP 3,800 at 31 January 2026 (2025: GBP 2,450). Loans of GBP 1,350 were added during the year. There were no repayments, interest charges, waivers or other loan-account changes. The balance is included within creditors falling due within one year.

Share capital: Issued share capital is GBP 1, recorded as called up but unpaid.

Prepayments: Closing prepayments total GBP 362 (2025 restated: GBP 61), relating to TradingView, FXReplay, Traders Mastermind and address services.