REGISTERED NUMBER: 09328921 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Apollo Cloud Solutions Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J D Marsden

Ms R M Atkinson

REGISTERED OFFICE:

The Tannery

91 Kirkstall Road

Leeds

LS3 1HS

REGISTERED NUMBER:

09328921 (England and Wales)

ACCOUNTANTS:

Wild & Co Chartered Accountants

Windsor House

Cornwall Road

Harrogate

HG1 2PW

FIXED ASSETS

Intangible assets

4

1,500

1,700

Tangible assets

5

18,881

18,571

20,381

20,271

CURRENT ASSETS

Debtors

6

92,162

74,537

Cash at bank

151,269

229,700

243,431

304,237

CREDITORS

Amounts falling due within one year

282,726

299,930

NET CURRENT (LIABILITIES)/ASSETS

(39,295

)

4,307

TOTAL ASSETS LESS CURRENT LIABILITIES

(18,914

)

24,578

CREDITORS

Amounts falling due after more than one year

-

(81,248

)

PROVISIONS FOR LIABILITIES

7

(4,720

)

(4,600

)

NET LIABILITIES

(23,634

)

(61,270

)

CAPITAL AND RESERVES

Called up share capital

8

100

10

Retained earnings

(23,734

)

(61,280

)

SHAREHOLDERS' FUNDS

(23,634

)

(61,270

)

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

Ms R M Atkinson - Director

1.	STATUTORY INFORMATION

Apollo Cloud Solutions Limited 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

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue is recognised as the services are provided over the period of the customer contract. Where services are provided on a continuous basis, income is recognised on a straight-line basis over the contract term, reflecting the pattern of service delivery.

Amounts billed in advance of the provision of services are recorded as deferred income within creditors and recognised in turnover over the period to which the services relate. Where services have been provided but not yet billed at the reporting date, the income is recognised as accrued income within debtors.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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.

Going concern

At the balance sheet date, the company's liabilities exceed its assets. The company has received assurance from the directors that the company has adequate resources to continue in operational existence for twelve months from the date of approval of these financial statements. On this basis, the director considers it appropriate to prepare accounts on a going concern basis.However, should financial support mentioned above not be forthcoming, the going concern basis used in preparing the company accounts may be invalid and adjustment would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

Grants revenue

Government grants are recognised at the fair value of the asset received or receivable once there is reasonable assurance that the conditions attached to the grant will be met and that the grant will be received.

Grants that include specific performance conditions are recognised in income when those conditions have been satisfied. Grants without specified performance conditions are recognised in income when the proceeds are receivable or received.

Where grant income is received before the recognition criteria are met, the amount is recognised as a liability until the conditions for recognition are fulfilled.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

2,000

AMORTISATION

At 1 September 2024

300

Amortisation for year

200

At 31 August 2025

500

NET BOOK VALUE

At 31 August 2025

1,500

At 31 August 2024

1,700

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

24,552

Additions

6,026

At 31 August 2025

30,578

DEPRECIATION

At 1 September 2024

5,981

Charge for year

5,716

At 31 August 2025

11,697

NET BOOK VALUE

At 31 August 2025

18,881

At 31 August 2024

18,571

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

56,206

34,000

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

4,720

4,600

Deferred

tax

£

Balance at 1 September 2024

4,600

Charge to Income Statement during year

120

Balance at 31 August 2025

4,720

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

10

Ordinary

1

-

10

100

A, B, C, D Ordinary

1

100

-

100

10

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

Mr J D Marsden

Balance outstanding at start of year

(70,000

)

(28,474

)

Amounts advanced

(150,225

)

(70,000

)

Amounts repaid

78,074

28,474

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(142,151

)

(70,000

)

Ms R M Atkinson

Balance outstanding at start of year

(153,459

)

(47,924

)

Amounts advanced

(50,000

)

(128,926

)

Amounts repaid

112,563

23,391

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(90,896

)

(153,459

)

10.	RELATED PARTY DISCLOSURES

Director loans of £233,047 is money advanced to the Company by the Directors as at 31 August 2025. The loan is unsecured and interest-free. The loan is repayable on demand.