APEX PROPERTY MANAGEMENT & INVESTMENTS LTD


Directors	CLARK, Steven David
	DYER, Samuel Richard


Registered Address	195 Queensferry Road
	Rosyth
	Dunfermline
	KY11 2JH


Registered Number	SC850227 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		16,883
			16,883
Current assets
Debtors	4	5,459
Cash at bank and on hand		16,993
		22,452
Creditors amounts falling due within one year	5	(46,628)
Net current assets (liabilities)			(24,176)
Total assets less current liabilities			(7,293)
Creditors amounts falling due after one year	6		(12,172)
Net assets			(19,465)
Capital and reserves
Called up share capital			1
Profit and loss account			(19,466)
Shareholders' funds			(19,465)

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2026, and are signed on its behalf by:

DYER, Samuel Richard
Director
Registered Company No. SC850227

APEX PROPERTY MANAGEMENT & INVESTMENTS LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other 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.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026
	Average number of employees during the year	7

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
Additions	19,295	19,295
At 31 March 26	19,295	19,295
Depreciation and impairment
Charge for year	2,412	2,412
At 31 March 26	2,412	2,412
Net book value
At 31 March 26	16,883	16,883
At 27 May 25	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	5,458
	Total	5,458

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	25,688
	Bank borrowings and overdrafts	4,540
	Taxation and social security	16,400
	Total	46,628

6.	Creditors: amounts due after one year

		2026
		£
	Bank borrowings and overdrafts	10,972
	Amounts owed to related parties	1,200
	Total	12,172

7.	Share capital
	Until 31 May 2025, Castleblair Group Limited and SKM Clark Group Limited each held 50% of TIW Network Limited and Apex Property Management & Investments Limited. Under a separation agreement effective on that date, the two shareholders exchanged their holdings for no cash consideration. Following the exchange, TIW Network Limited is wholly owned by SKM Clark Group Limited and Apex Property Management & Investments Limited is wholly owned by Castleblair Group Limited. Samuel Dyer resigned as a director of TIW Network Limited, and Steven Clark resigned as a director of Apex Property Management & Investments Limited. Inchwood Limited remains jointly owned by Samuel Dyer and Steven Clark.

Share capital

Until 31 May 2025, Castleblair Group Limited and SKM Clark Group Limited each held 50% of TIW Network Limited and Apex Property Management & Investments Limited. Under a separation agreement effective on that date, the two shareholders exchanged their holdings for no cash consideration. Following the exchange, TIW Network Limited is wholly owned by SKM Clark Group Limited and Apex Property Management & Investments Limited is wholly owned by Castleblair Group Limited. Samuel Dyer resigned as a director of TIW Network Limited, and Steven Clark resigned as a director of Apex Property Management & Investments Limited. Inchwood Limited remains jointly owned by Samuel Dyer and Steven Clark.

8.	Related party transactions
	Samuel Dyer and Steven Clark exercise control and significant influence over a number of companies through their respective group structures. Until 31 May 2025, Castleblair Group Limited and SKM Clark Group Limited each held 50% of TIW Network Limited and Apex Property Management & Investments Limited. Under a separation agreement effective on that date, the two shareholders exchanged their holdings for no cash consideration. Following the exchange, TIW Network Limited is wholly owned by SKM Clark Group Limited and Apex Property Management & Investments Limited is wholly owned by Castleblair Group Limited. Samuel Dyer resigned as a director of TIW Network Limited, and Steven Clark resigned as a director of Apex Property Management & Investments Limited. Inchwood Limited remains jointly owned by Samuel Dyer and Steven Clark. The directors consider the following companies to be related parties due to common ownership, joint control and significant influence: Controlled by Samuel Dyer: Castleblair Group Limited (parent), Castleblair Holdings Limited, Castleblair Consulting Limited (trading as This is Fusion), Investment ST Limited and Apex Property Management & Investments Limited. Controlled by Steven Clark: SKM Clark Group Limited (parent), Rock Property Limited, SKM Commercial Holdings Limited, This is Property Limited and TIW Network Limited. Jointly controlled: Inchwood Limited.

Related party transactions

Samuel Dyer and Steven Clark exercise control and significant influence over a number of companies through their respective group structures.

Until 31 May 2025, Castleblair Group Limited and SKM Clark Group Limited each held 50% of TIW Network Limited and Apex Property Management & Investments Limited. Under a separation agreement effective on that date, the two shareholders exchanged their holdings for no cash consideration. Following the exchange, TIW Network Limited is wholly owned by SKM Clark Group Limited and Apex Property Management & Investments Limited is wholly owned by Castleblair Group Limited. Samuel Dyer resigned as a director of TIW Network Limited, and Steven Clark resigned as a director of Apex Property Management & Investments Limited. Inchwood Limited remains jointly owned by Samuel Dyer and Steven Clark.

The directors consider the following companies to be related parties due to common ownership, joint control and significant influence:

Controlled by Samuel Dyer: Castleblair Group Limited (parent), Castleblair Holdings Limited, Castleblair Consulting Limited (trading as This is Fusion), Investment ST Limited and Apex Property Management & Investments Limited.

Controlled by Steven Clark: SKM Clark Group Limited (parent), Rock Property Limited, SKM Commercial Holdings Limited, This is Property Limited and TIW Network Limited.

Jointly controlled: Inchwood Limited.