REGISTERED NUMBER: 04311782 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Apollo Auto Parts International Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R Crotty

SECRETARY:

Mrs A Crotty

REGISTERED OFFICE:

Suite 16 Beaufort Court

Admirals Way

South Quay

Waterside

London

E14

9XL

REGISTERED NUMBER:

04311782 (England and Wales)

ACCOUNTANTS:

RBS Accountants Limited

16 Beaufort Court

Admirals Way

London

Docklands

London

E14 9XL

FIXED ASSETS

Property, plant and equipment

4

22,145

50,983

CURRENT ASSETS

Inventories

484,106

205,685

Debtors

5

929,060

1,058,411

Cash at bank

110,439

374,574

1,523,605

1,638,670

CREDITORS

Amounts falling due within one year

6

1,358,322

1,551,751

NET CURRENT ASSETS

165,283

86,919

TOTAL ASSETS LESS CURRENT LIABILITIES

187,428

137,902

CREDITORS

Amounts falling due after more than one year

7

2,393

32,764

NET ASSETS

185,035

105,138

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

184,935

105,038

185,035

105,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20 November 2025 and were signed by:

R Crotty - Director

1.	STATUTORY INFORMATION

Apollo Auto Parts International Ltd 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.

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

89,133

35,450

8,911

133,494

Additions

-

18,995

796

19,791

Disposals

-

(35,450

)

-

(35,450

)

At 31 March 2025

89,133

18,995

9,707

117,835

DEPRECIATION

At 1 April 2024

59,962

15,509

7,040

82,511

Charge for year

22,283

4,749

1,656

28,688

Eliminated on disposal

-

(15,509

)

-

(15,509

)

At 31 March 2025

82,245

4,749

8,696

95,690

NET BOOK VALUE

At 31 March 2025

6,888

14,246

1,011

22,145

At 31 March 2024

29,171

19,941

1,871

50,983

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

927,962

1,057,822

Other debtors

1,098

589

929,060

1,058,411

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

14,027

10,107

Hire purchase contracts

-

5,133

Trade creditors

167,312

130,183

Amounts owed to group undertakings

1,071,676

1,267,482

Taxation and social security

104,095

135,638

Other creditors

1,212

3,208

1,358,322

1,551,751

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,393

12,393

Hire purchase contracts

-

20,371

2,393

32,764