Caseware UK (AP4) 2023.0.135 2023.0.135 2023-06-302023-06-30No description of principal activitytruetruetruetruetrue3952023-01-01false411truetruefalse OC370215 2023-01-01 2023-06-30 OC370215 2022-01-01 2022-12-31 OC370215 2023-06-30 OC370215 2022-12-31 OC370215 c:MotorVehicles 2023-01-01 2023-06-30 OC370215 c:MotorVehicles 2023-06-30 OC370215 c:MotorVehicles 2022-12-31 OC370215 c:OtherPropertyPlantEquipment 2023-01-01 2023-06-30 OC370215 c:OtherPropertyPlantEquipment 2023-06-30 OC370215 c:OtherPropertyPlantEquipment 2022-12-31 OC370215 c:CurrentFinancialInstruments 2023-06-30 OC370215 c:CurrentFinancialInstruments 2022-12-31 OC370215 c:CurrentFinancialInstruments c:WithinOneYear 2023-06-30 OC370215 c:CurrentFinancialInstruments c:WithinOneYear 2022-12-31 OC370215 d:FRS102 2023-01-01 2023-06-30 OC370215 d:Audited 2023-01-01 2023-06-30 OC370215 d:FullAccounts 2023-01-01 2023-06-30 OC370215 d:LimitedLiabilityPartnershipLLP 2023-01-01 2023-06-30 OC370215 d:SmallCompaniesRegimeForAccounts 2023-01-01 2023-06-30 OC370215 6 2023-01-01 2023-06-30 OC370215 d:PartnerLLP1 2023-01-01 2023-06-30 OC370215 e:PoundSterling 2023-01-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: OC370215









APOLLO EMPLOYEE SERVICES LLP









FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2023

 
APOLLO EMPLOYEE SERVICES LLP
REGISTERED NUMBER: OC370215

BALANCE SHEET
AS AT 30 JUNE 2023

30 June
31 December
2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
1,008,524

Investments
 6 
-
1,000

  
-
1,009,524

Current assets
  

Debtors: amounts falling due within one year
 7 
-
156,203

Cash at bank and in hand
  
421
333

  
421
156,536

Creditors: Amounts Falling Due Within One Year
 8 
-
(1,105,324)

  

Net assets
  
421
60,736


Represented by:
  

Loans and other debts due to members within one year
  

Other amounts
 9 
421
60,736

  


Total members' interests
  

Loans and other debts due to members
 9 
421
60,736


The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf on 4 August 2024.



R P Lundy
Designated member

The notes on pages 2 to 7 form part of these financial statements.

Page 1

 
APOLLO EMPLOYEE SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

Apollo Employee Services LLP ("the LLP") is a limited liability partnership and incorporated in England and Wales. Its registered office is Unit 7 Bourne Court, Southend Road, Woodford Green, Essex, England, IG8 8HD.  
The principal activity of the LLP in the year under review was that of provision and management of personnel for the cleaning industry.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Consolidated financial statements

The LLP is a subsidiary entity of Apollo RPL Limited (incorporated in England and Wales). The LLP is included in the consolidated financial statements of Apollo RPL Limited which may be obtained from Companies House. 

 
2.3

Financial Reporting Standard 102 - reduced disclosure exemptions

The LLP has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Apollo RPL Limited as at 31 December 2023 and these financial statements may be obtained from Companies House.

 
2.4

Going concern

The LLP ceased to trade on 30th June 2023, therefore these accounts have been prepared on a basis other than going concern.

Page 2

 
APOLLO EMPLOYEE SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)

  
2.5

Taxation

Taxation payable on the profits of the LLP is the personal liability of the members. A retention from profits may be made to fund future payments of taxation on the members' behalf. The retention is reflected in loans and other debts due to members.

  
2.6

Presentation of members' capital and participation rights of members

The LLP agreement determines the amount of profit to be treated as members' remuneration. This profit is treated as allocated. All profits are automatically allocated and realised in the statement of comprehensive income as members' remuneration charged as an expense by reference to the pre-determined profit share mechanisms. Allocated profit is included within 'loans and other debts due to members' in 'other amounts' on the Balance Sheet.
Drawings are treated as payments on account of profit allocation and are subject to sufficient cash availability. Any Drawings in excess of total allocated profits would be included within 'amounts due from members' within other debtors.
The capital requirements of the LLP are determined by the members and are reviewed regularly. No interest is paid on capital.
On leaving the partnership, a member's capital is repaid without reasonable delay.

 
2.7

Revenue

The LLP provides personnel services. Sales invoices are raised monthly in arrears for personnel services provided. Revenue is recognised in the accounting period in which the services are rendered. 
Sales are made with credit terms. The element of financing is deemed immaterial and disregarded in the treatment of revenue.  

 
2.8

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits automatically. Automatic divisions of profits are recognised as 'Members' remuneration charged as an expense in .

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
APOLLO EMPLOYEE SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following annual basis:

Motor vehicles
-
25% straight line
Other fixed assets
-
5% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.11

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.12

Creditors

Short term creditors are measured at the transaction price.

 
2.13

Pensions

Defined contribution pension plan

The LLP operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the LLP pays fixed contributions into a separate entity. Once the contributions have been paid the LLP has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the LLP in independently administered funds.

Page 4

 
APOLLO EMPLOYEE SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Company’s accounting policies, which are described in note 2, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
No judgements or key estimations were made by the members.


4.


Employees

The average monthly number of employees, including directors, during the period was 395 (2022 - 411).


5.


Tangible fixed assets







Motor vehicles
Other fixed assets
Total

£
£
£



Cost


At 1 January 2023
225,000
984,448
1,209,448


Disposals
(225,000)
(984,448)
(1,209,448)



At 30 June 2023

-
-
-





At 1 January 2023
32,749
168,175
200,924


Disposals
(32,749)
(168,175)
(200,924)



At 30 June 2023

-
-
-



Net book value



At 30 June 2023
-
-
-



At 31 December 2022
192,251
816,273
1,008,524

Page 5

 
APOLLO EMPLOYEE SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

6.


Fixed asset investments








Unlisted investments

£



Cost 


At 1 January 2023
1,000


Disposals
(1,000)



At 30 June 2023
-





7.


Debtors

30 June
31 December
2023
2022
£
£


Amounts owed by group undertakings
-
154,842

Other debtors
-
1,361

-
156,203



8.


Creditors: Amounts falling due within one year

30 June
31 December
2023
2022
£
£

Amounts owed to group undertakings
-
839,041

Other taxation and social security
-
44,797

Other creditors
-
10,523

Accruals
-
210,963

-
1,105,324


Page 6

 
APOLLO EMPLOYEE SERVICES LLP
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

9.


Loans and other debts due to members


30 June
31 December
2023
2022
£
£



Other amounts due to members
421
60,736

Loans and other debts due to members may be further analysed as follows:

30 June
31 December
2023
2022
£
£



Falling due within one year
421
60,736

Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.


10.


Related party transactions

The Company has taken advantage of the exemption, under FRS 102 paragraph 1.12 and paragraph 33.1A, from disclosing transactions with key management and from disclosing other related party transactions as they are with other companies that are wholly owned within the Group. The Company is a wholly owned subsidiary of Apollo RPL Limited.


11.


Controlling party

The LLP regards Apollo RPL Limited as its ultimate parent company and Mr R P Lundy to be its ultimate controlling party.


12.


Auditor's information

The auditor's report on the financial statements for the period ended 30 June 2023 was unqualified.

The audit report was signed on 9 September 2024 by Stuart Moon (Senior statutory auditor) on behalf of Barnes Roffe LLP.

 
Page 7