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Registered number: 12616015
Apollo Audio Hertford Limited
Unaudited Financial Statements
For The Year Ended 5 April 2026
Apollo Audio Hertford Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Apollo Audio Hertford Limited
Statement of Financial Position
As At 5 April 2026
Statement of Financial Position
Registered number: 12616015

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,176 |  | 6,264
Tangible Assets | 5 |  | 8,250 |  | 11,000
|  |  | 12,426 |  | 17,264
CURRENT ASSETS
Debtors | 6 | 2,104 |  | - |
Cash at bank and in hand |  | 28,932 |  | 6,514 |
|  | 31,036 |  | 6,514 |
Creditors: Amounts Falling Due Within One Year | 7 | (42,980 ) |  | (33,302 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,944 ) |  | (26,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 482 |  | (9,524 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (3,189 )
NET ASSETS/(LIABILITIES) |  |  | 482 |  | (12,713 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 382 |  | (12,813 )
SHAREHOLDERS' FUNDS |  |  | 482 |  | (12,713)

Page 1
Page 2
Apollo Audio Hertford Limited
Statement of Financial Position (continued)
As At 5 April 2026
For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
The financial statements were approved by the board of directors on 27 April 2026 and were signed on its behalf by:

Mr B T Hills Director
27 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Apollo Audio Hertford Limited
Notes to the Financial Statements
For The Year Ended 5 April 2026
Notes to the Financial Statements
1. General Information
Apollo Audio Hertford Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12616015 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to Income Statement over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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Page 4
Apollo Audio Hertford Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 6 April 2025 | 10,440
As at 5 April 2026 | 10,440
Amortisation
As at 6 April 2025 | 4,176
Provided during the period | 2,088
As at 5 April 2026 | 6,264
Net Book Value
As at 5 April 2026 | 4,176
As at 6 April 2025 | 6,264

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 6 April 2025 | 34,778
As at 5 April 2026 | 34,778
Depreciation
As at 6 April 2025 | 23,778
Provided during the period | 2,750
As at 5 April 2026 | 26,528
Net Book Value
As at 5 April 2026 | 8,250
As at 6 April 2025 | 11,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,104 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 30,782 |  | 33,302
Taxation and social security | 12,198 |  | -
| 42,980 |  | 33,302

Page 4
Page 5
Apollo Audio Hertford Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 3,189

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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