Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 false No description of principal activity 1 1 true true 05974094 2024-09-01 2025-08-31 05974094 2023-09-01 2024-08-31 05974094 2025-08-31 05974094 2024-08-31 05974094 c:Director1 2024-09-01 2025-08-31 05974094 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 05974094 d:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 05974094 d:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 05974094 d:CurrentFinancialInstruments 2025-08-31 05974094 d:CurrentFinancialInstruments 2024-08-31 05974094 d:Non-currentFinancialInstruments 2025-08-31 05974094 d:Non-currentFinancialInstruments 2024-08-31 05974094 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 05974094 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05974094 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 05974094 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 05974094 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-08-31 05974094 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 05974094 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-08-31 05974094 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 05974094 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-08-31 05974094 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-08-31 05974094 d:ShareCapital 2025-08-31 05974094 d:ShareCapital 2024-08-31 05974094 d:RetainedEarningsAccumulatedLosses 2025-08-31 05974094 d:RetainedEarningsAccumulatedLosses 2024-08-31 05974094 c:FRS102 2024-09-01 2025-08-31 05974094 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05974094 c:FullAccounts 2024-09-01 2025-08-31 05974094 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05974094 2 2024-09-01 2025-08-31 05974094 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 05974094 APOLLO GENERICS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
APOLLO GENERICS LIMITED REGISTERED NUMBER: 05974094 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 164,979 |  | 189,979
|  |  | 164,979 |  | 189,979
Current assets |  |  |  |  |
Stocks |  | 202,705 |  | 142,088 |
Debtors: amounts falling due within one year | 5 | 5,964 |  | 7,023 |
Cash at bank and in hand | 6 | 1,780 |  | 2,147 |
|  | 210,449 |  | 151,258 |
Creditors: amounts falling due within one year | 7 | (277,320) |  | (211,281) |
Net current liabilities |  |  | (66,871) |  | (60,023)
Total assets less current liabilities |  |  | 98,108 |  | 129,956
Creditors: amounts falling due after more than one year | 8 |  | (23,668) |  | (29,613)
Net assets |  |  | 74,440 |  | 100,343
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 50,002 |  | 50,002
Profit and loss account |  |  | 24,438 |  | 50,341
|  |  | 74,440 |  | 100,343
Page 1
APOLLO GENERICS LIMITED REGISTERED NUMBER: 05974094 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 January 2026.
R. A. Rawlinson
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
1. | General information
Apollo Generics Limited is a private limited company, limited by shares, incorporated in England and Wales. It's registered office is Unit 1 76 Stephenson Way, Formby Business Park, Liverpool, Merseyside, L37 8EG. The company number is 05974094. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company has a bank loan and the directors have a reasonable expectation that the company has adequate resources to make its bank loan repayments and continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements. Page 3
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | Impairment of fixed assets and goodwill
Assets that are subject to depreciation or amortisation are assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 5
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | 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.
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 6
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
4. | Intangible assets
|  | Product licenses
|  | £
| Cost |
| At 1 September 2024 | 199,979
| At 31st August 2025 | 199,979
| Amortisation |
| At 1 September 2024 | 10,000
| Impairment charge | 25,000
| At 31st August 2025 | 35,000
| Net book value |
| At 31st August 2025 | 164,979
| At 31st August 2024 | 189,979
Page 7
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 5,884 | 6,950
| Prepayments and accrued income | 80 | 73
|  | 5,964 | 7,023
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,780 | 2,147
|  | 1,780 | 2,147
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,946 | 5,799
| Trade creditors | 124,081 | 132,843
| Amounts owed to group undertakings | 144,701 | 59,937
| Other creditors | 171 | 10,122
| Accruals and deferred income | 2,421 | 2,580
|  | 277,320 | 211,281
| Bank loans, and other creditors amounting to £171 (2024 - £76), are secured by a fixed and floating charge over all the assets of the company, and a £100,000 guarantee given by the director.
Page 8
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 23,668 | 29,613
|  | 23,668 | 29,613
| Bank loans are secured by a fixed a floating charge over all the assets of the company, and a £100,000 guarantee given by the director.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,946 | 5,799
|  | 5,946 | 5,799
| Amounts falling due 1-2 years |  |
| Bank loans | 6,096 | 5,946
|  | 6,096 | 5,946
| Amounts falling due 2-5 years |  |
| Bank loans | 17,572 | 18,754
|  | 17,572 | 18,754
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 4,913
|  | - | 4,913
|  | 29,614 | 35,412
Page 9
APOLLO GENERICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025
10. | Controlling party
The company is a 100% subsidiary of WR Healthcare Group Limited, a company registered in England and Wales.
Page 10