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Registered number: 08844933
Apollo Vehicle Safety Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Apollo Vehicle Safety Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Apollo Vehicle Safety Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 08844933

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,941 |  | 27,213
|  |  | 18,941 |  | 27,213
CURRENT ASSETS
Debtors | 5 | 111,261 |  | 149,777 |
Cash at bank and in hand |  | 145,718 |  | 171,368 |
|  | 256,979 |  | 321,145 |
Creditors: Amounts Falling Due Within One Year | 6 | (42,528 ) |  | (82,308 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 214,451 |  | 238,837
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 233,392 |  | 266,050
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,736 ) |  | (5,170 )
NET ASSETS |  |  | 228,656 |  | 260,880
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 228,556 |  | 260,780
SHAREHOLDERS' FUNDS |  |  | 228,656 |  | 260,880

Page 1
Page 2
Apollo Vehicle Safety Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

I Knight Director
12/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Apollo Vehicle Safety Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Apollo Vehicle Safety Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08844933 . The registered office is 8 Rodbourne Road, Corston, Wiltshire, SN16 0HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Straight line
Motor Vehicles | 20% Straight line
Fixtures & Fittings | 25% Straight line
Computer Equipment | 25% Straight line

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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Page 4
Apollo Vehicle Safety Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
2.7. Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
2.9. Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 5)
4 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 32,993 | 44,090 | 724 | 5,674 | 83,481
Additions | 694 | - | 357 | - | 1,051
Disposals | - | (44,090 ) | - | - | (44,090 )
As at 31 March 2025 | 33,687 | - | 1,081 | 5,674 | 40,442
Depreciation
As at 1 April 2024 | 8,683 | 44,090 | 387 | 3,108 | 56,268
Provided during the period | 8,277 | - | 256 | 790 | 9,323
Disposals | - | (44,090 ) | - | - | (44,090 )
As at 31 March 2025 | 16,960 | - | 643 | 3,898 | 21,501
Net Book Value
As at 31 March 2025 | 16,727 | - | 438 | 1,776 | 18,941
As at 1 April 2024 | 24,310 | - | 337 | 2,566 | 27,213

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 108,885 |  | 149,029
Prepayments and accrued income | 2,376 |  | -
Other debtors | - |  | 208
Net wages | - |  | 540
| 111,261 |  | 149,777

Page 4
Page 5
Apollo Vehicle Safety Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,757 |  | 272
Corporation tax | 17,749 |  | 43,107
Other taxes and social security | 10,618 |  | 7,926
VAT | 10,780 |  | 30,311
Accruals and deferred income | 1,532 |  | 600
Director's loan account | 92 |  | 92
| 42,528 |  | 82,308

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 4,779 |  | -
Later than one year and not later than five years | 3,584 |  | -
| 8,363 |  | -

9. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions of £2,623 (2023: £2,163) were payable at the balance sheet date
10. Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
Page 5