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REGISTERED NUMBER: 12768730 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Apollonia Clinics Limited

Apollonia Clinics Limited (Registered number: 12768730)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Apollonia Clinics Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: A Rao
J T McGill





REGISTERED OFFICE: 5 Christchurch Road
Clifton
Bristol
BS8 4EF





REGISTERED NUMBER: 12768730 (England and Wales)





ACCOUNTANTS: Verinder Powell Associates Ltd
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

Apollonia Clinics Limited (Registered number: 12768730)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,444 3,942
Tangible assets 5 101 259
Investments 6 480,291 480,291
483,836 484,492

CURRENT ASSETS
Debtors 7 19,349 99
Cash at bank 179 122
19,528 221
CREDITORS
Amounts falling due within one year 8 185,756 168,478
NET CURRENT LIABILITIES (166,228 ) (168,257 )
TOTAL ASSETS LESS CURRENT LIABILITIES 317,608 316,235

CREDITORS
Amounts falling due after more than one
year

9

(304,694

)

(327,732

)

PROVISIONS FOR LIABILITIES (1,277 ) (1,441 )
NET ASSETS/(LIABILITIES) 11,637 (12,938 )

CAPITAL AND RESERVES
Called up share capital 99 99
Retained earnings 11,538 (13,037 )
11,637 (12,938 )

Apollonia Clinics Limited (Registered number: 12768730)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 January 2025 and were signed on its behalf by:





A Rao - Director


Apollonia Clinics Limited (Registered number: 12768730)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Apollonia Clinics 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.

There have been no material departures from the Financial Reporting Standard 102 1A.

Group accounts not prepared
The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and accumulated impairment losses.

Website development is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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

Fixtures, fittings & equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Apollonia Clinics Limited (Registered number: 12768730)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

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.

Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Going concern
The financial statements have been prepared on a going concern basis following confirmation that the directors will continue to financially support the company in order to maintain its operations as necessary for the foreseeable future and at least 12 months from the date of signing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Apollonia Clinics Limited (Registered number: 12768730)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 May 2023
and 30 April 2024 4,980
AMORTISATION
At 1 May 2023 1,038
Amortisation for year 498
At 30 April 2024 1,536
NET BOOK VALUE
At 30 April 2024 3,444
At 30 April 2023 3,942

5. TANGIBLE FIXED ASSETS
Furniture,
fittings
& equipmen
£   
COST
At 1 May 2023
and 30 April 2024 630
DEPRECIATION
At 1 May 2023 371
Charge for year 158
At 30 April 2024 529
NET BOOK VALUE
At 30 April 2024 101
At 30 April 2023 259

Apollonia Clinics Limited (Registered number: 12768730)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 May 2023
and 30 April 2024 480,291
NET BOOK VALUE
At 30 April 2024 480,291
At 30 April 2023 480,291

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 19,349 99

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 23,036 22,014
Trade creditors 1,928 740
Other creditors 160,792 145,724
185,756 168,478

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 304,694 327,732

Apollonia Clinics Limited (Registered number: 12768730)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

10. SECURED DEBTS

The following secured debts are included within creditors:

30.4.24 30.4.23
£    £   
Bank loans 327,730 349,746

The bank loans are secured by a fixed and floating charge over the assets of the group.

11. RELATED PARTY DISCLOSURES

Loans from other related parties



Key
management

Other related
parties


Total
2024 £ £ £
At start of period 21,092 74,281 95,373
Advanced 624 11,450 12,074
Repaid - (1,500 ) (1,500 )
At end of period 21,716 84,231 105,947


Key
management

Other related
parties


Total
2023 £ £ £
At start of period - 69,831 69,831
Advanced 21,092 4,950 26,042
Repaid - (500 ) (500 )
At end of period 21,092 74,281 95,373

Loans from key management are interest free and repayable on demand.

Loans from other related parties are interest free and repayable on demand.