Company registration number 11228879 (England and Wales)
APOLLO INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
APOLLO INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
APOLLO INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investment property
4
1,624,660
1,624,660
Current assets
Debtors
5
2,735
1,885
Cash at bank and in hand
20,049
16,937
22,784
18,822
Creditors: amounts falling due within one year
6
(85,013)
(51,976)
Net current liabilities
(62,229)
(33,154)
Total assets less current liabilities
1,562,431
1,591,506
Creditors: amounts falling due after more than one year
7
(1,433,783)
(1,498,924)
Provisions for liabilities
(13,909)
(13,909)
Net assets
114,739
78,673
Capital and reserves
Called up share capital
9
100
100
Revaluation reserve
10
59,298
59,298
Profit and loss reserves
55,341
19,275
Total equity
114,739
78,673
APOLLO INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 February 2026
Mr J Christophorou
Director
Company registration number 11228879 (England and Wales)
APOLLO INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Apollo Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Lodge, Aughton Springs, Northway, Ormskirk, Lancashire, L39 6RX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the balance sheet date, the company had net current liabilities of £true 62,229 (202 4: £33,154). However, the director considers the company to be a going concern and have confirmed their continuing support as trade develops and the company can sustain ongoing operations.

1.3
Revenue

Revenue represents the value of amounts receivable for rents for the total period of property occupation.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

APOLLO INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
1,624,660
APOLLO INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Investment property
(Continued)
- 5 -

If the investment properties had not been revalued they would have been included at the following historical cost: £1,551,453.

No significant change in the valuation of the investment properties held by the company has occurred in the year.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,735
1,885
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
45,808
21,056
Corporation tax
8,566
1,715
Other creditors
29,535
28,185
Accruals and deferred income
1,104
1,020
85,013
51,976
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
828,783
893,924
Other borrowings
605,000
605,000
1,433,783
1,498,924
Creditors which fall due after five years are payable as follows:
Payable by instalments
(595,458)
(794,815)
8
Secured debts

The following secured debts are included within creditors:

Bank loans £87 4,591 (2024:£914,980)

The loans are secured by legal charges dated 21 June 2018, 8 April 2021, 13 January 2023 and 11 October 2024 over investment property held by the company.

APOLLO INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
100
100
100
100
10
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
59,298
59,298
11
Related party disclosures

At 31 December 202 5, the company owed £63 1,000 (202 4: £630,500) to its director. No interest has been charged to the company in respect of this loan and there is no formal repayment date.

12
Ultimate controlling party

Mr J Christophorou controls the company by virtue of holding 100% of the share capital.

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