Apollo Metals (2004) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05035422

Apollo Metals (2004) Limited

Filleted Unaudited Financial Statements

31 March 2025

Apollo Metals (2004) Limited

Financial Statements

Year ended 31 March 2025

Contents	Pages

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 7

Apollo Metals (2004) Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Apollo Metals (2004) Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Apollo Metals (2004) Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Apollo Metals (2004) Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Apollo Metals (2004) Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Apollo Metals (2004) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Apollo Metals (2004) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Apollo Metals (2004) Limited. You consider that Apollo Metals (2004) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Apollo Metals (2004) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

HEBBLETHWAITES Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

3 December 2025

Apollo Metals (2004) Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	153,820	195,492

Current assets

Stocks		1,886,284	2,088,890
Debtors	5	1,008,866	971,269
Cash at bank and in hand		3,009,962	2,384,132
		------------	------------
		5,905,112	5,444,291

Creditors: amounts falling due within one year	6	1,240,813	1,258,509
		------------	------------
Net current assets		4,664,299	4,185,782
		------------	------------
Total assets less current liabilities		4,818,119	4,381,274

Provisions

Taxation including deferred tax	37,890	48,180
	------------	------------
Net assets	4,780,229	4,333,094
	------------	------------

Apollo Metals (2004) Limited

Statement of Financial Position (continued)

31 March 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	4,780,129	4,332,994
	------------	------------
Shareholders funds	4,780,229	4,333,094
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 3 December 2025 , and are signed on behalf of the board by:

Mr N Lilleyman	Mr C Lilleyman
Director	Director

Company registration number: 05035422

Apollo Metals (2004) Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Downgate Drive, Sheffield, S4 8BU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	20% reducing balance
Fixtures & Fittings	-	10% straight line
Motor Vehicles	-	25% reducing balance
Computer Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	191,902	1,000	81,094	14,255	288,251
	---------	-------	--------	--------	---------
Depreciation
At 1 April 2024	47,490	1,000	30,014	14,255	92,759
Charge for the year	28,897	–	12,775	–	41,672
	---------	-------	--------	--------	---------
At 31 March 2025	76,387	1,000	42,789	14,255	134,431
	---------	-------	--------	--------	---------
Carrying amount
At 31 March 2025	115,515	–	38,305	–	153,820
	---------	-------	--------	--------	---------
At 31 March 2024	144,412	–	51,080	–	195,492
	---------	-------	--------	--------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	923,316	929,608
Other debtors	85,550	41,661
	------------	---------
	1,008,866	971,269
	------------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	517,595	542,761
Corporation tax	119,340	156,525
Social security and other taxes	70,063	67,200
Other creditors	533,815	492,023
	------------	------------
	1,240,813	1,258,509
	------------	------------

7. Related party transactions

The company was under the control of Mr N Lilleyman and Mr C Lilleyman at the balance sheet date. During the year the company had informal, interest free loan arrangements with other companies with common control. Other debtors included £19,203 (2024 £19,203) in respect of amounts due from John S Shackleton (Sheffield) Limited under inter company loan arrangements.