REGISTERED NUMBER: 06644155 (England and Wales)

APOLLO APPLIANCES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E A Broadley

T O Broadley

REGISTERED OFFICE:

Unit 3,

Callywhite Lane

Dronfield

Derbyshire

S18 2XP

REGISTERED NUMBER:

06644155 (England and Wales)

ACCOUNTANTS:

Duncan Accountants

5 Cherrytree

Union Road

Sheffield

South Yorkshire

S11 9EF

FIXED ASSETS

Intangible assets

4

12,240

16,320

Tangible assets

5

24,151

11,804

36,391

28,124

CURRENT ASSETS

Stocks

358,000

350,625

Debtors

6

81,047

77,327

Cash at bank and in hand

300,395

210,801

739,442

638,753

CREDITORS

Amounts falling due within one year

7

262,415

308,975

NET CURRENT ASSETS

477,027

329,778

TOTAL ASSETS LESS CURRENT LIABILITIES

513,418

357,902

CREDITORS

Amounts falling due after more than one year

8

(36,319

)

(6,160

)

PROVISIONS FOR LIABILITIES

(5,170

)

(2,950

)

NET ASSETS

471,929

348,792

CAPITAL AND RESERVES

Called up share capital

11

151

150

Capital redemption reserve

50

50

Retained earnings

471,728

348,592

SHAREHOLDERS' FUNDS

471,929

348,792

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 12 May 2026 and were signed on its behalf by:

Mrs E A Broadley - Director

T O Broadley - Director

1.	STATUTORY INFORMATION

Apollo Appliances 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

The carrying value and remaining useful life is reviewed annually by a director.

Website costs

The set up costs of the website were capitalised and amortised over three years. The ongoing support, licence and hosting costs are being treated as revenue expenditure.

Tangible fixed assets

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

Short leasehold

-

25% on reducing balance and Straight line over the life of the lease

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

81,600

6,435

88,035

AMORTISATION

At 1 November 2024

65,280

6,435

71,715

Charge for year

4,080

-

4,080

At 31 October 2025

69,360

6,435

75,795

NET BOOK VALUE

At 31 October 2025

12,240

-

12,240

At 31 October 2024

16,320

-

16,320

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

43,072

8,802

30,775

22,287

104,936

Additions

4,340

-

20,058

-

24,398

Disposals

-

-

(8,200

)

-

(8,200

)

At 31 October 2025

47,412

8,802

42,633

22,287

121,134

DEPRECIATION

At 1 November 2024

42,392

5,868

23,011

21,861

93,132

Charge for year

1,038

2,934

6,689

322

10,983

Eliminated on disposal

-

-

(7,132

)

-

(7,132

)

At 31 October 2025

43,430

8,802

22,568

22,183

96,983

NET BOOK VALUE

At 31 October 2025

3,982

-

20,065

104

24,151

At 31 October 2024

680

2,934

7,764

426

11,804

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

16,763

12,400

Other debtors

64,284

64,927

81,047

77,327

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,165

10,354

Trade creditors

151,749

137,593

Taxation and social security

44,541

43,914

VAT

17,684

15,635

Other creditors

23,721

62,405

Directors' current accounts

18,555

39,074

262,415

308,975

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 1-2 years

-

6,160

Other creditors

36,319

-

36,319

6,160

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.10.25

31.10.24

£

£

Within one year

60,289

53,333

Between one and five years

201,083

260,000

261,372

313,333

10.	SECURED DEBTS

A director has given personal guarantees to cover the overdraft facility up to £50,000, and payment of the rent per the lease.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

200

ORDINARY A

1.00

150

150

1

ORDINARY B

1.00

1

-

151

150

1 ORDINARY B share of 1.00 was allotted and fully paid for cash at par during the year.