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Company No: 14485667 (England and Wales)

# APOLLO CIVIL ENGINEERING LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

APOLLO CIVIL ENGINEERING LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

APOLLO CIVIL ENGINEERING LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
APOLLO CIVIL ENGINEERING LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Director | N A Denning

Registered office | 2nd Floor 168 Shoreditch High Street
| London
| E1 6RA
| United Kingdom

Company number | 14485667 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF APOLLO CIVIL ENGINEERING LIMITED

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF APOLLO CIVIL ENGINEERING LIMITED (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Apollo Civil Engineering Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 9 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Apollo Civil Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Apollo Civil Engineering Limited. You consider that Apollo Civil Engineering Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Apollo Civil Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Apollo Civil Engineering Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Apollo Civil Engineering Limited and state those matters that we have agreed to state to the director of Apollo Civil Engineering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Apollo Civil Engineering Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP

2nd Floor
168 Shoreditch High Street
London
E1 6RA

19 May 2026

APOLLO CIVIL ENGINEERING LIMITED

## BALANCE SHEET

As at 31 December 2025
APOLLO CIVIL ENGINEERING LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 101,366 |  | 369,439
Cash at bank and in hand |  | 52,485 |  | 185,383
|  | 153,851 |  | 554,822
Creditors: amounts falling due within one year | 4 | ( 1,716,391) |  | ( 1,532,280)
Net current liabilities |  | (1,562,540) |  | (977,458)
Total assets less current liabilities |  | (1,562,540) |  | (977,458)
Net liabilities |  | ( 1,562,540) |  | ( 977,458)
Capital and reserves |  |  |  |
Called-up share capital | 5 | 100 |  | 100
Profit and loss account | 8 | ( 1,562,640 ) |  | ( 977,558 )
Total shareholders' deficit |  | ( 1,562,540) |  | ( 977,458)

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

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Apollo Civil Engineering Limited (registered number: 14485667) were approved and authorised for issue by the Director on 18 May 2026. They were signed on its behalf by:

N A Denning Director |

APOLLO CIVIL ENGINEERING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
APOLLO CIVIL ENGINEERING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Apollo Civil Engineering Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor, 168 Shoreditch High Street, London, E1 6RA, United Kingdom.
The address of the Company's principal place of business is 5 Heathrow Boulevard, 278 Bath Road, West Drayton, UB7 0DQ. The principal activity of the Company during the financial year was that of the construction of roads and motorways.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The financial statements have been prepared on a going concern basis despite the Company reporting a loss after tax of £585,082 (2024: £975,476) and being in a net current liability and net liability position at the year end of £1,562,540 (2024: £977,458).
The Company relies on the continued support of its shareholders, who have confirmed their continued support for a period of at least 12 months from the date of signing these financial statements.
On this basis, the Director has concluded the the Company has adequate resources to continue operating for the foreseeable future.

##### Turnover

Turnover is recognised to the extent that is it probable that the economic benefits will flow to the Company and the revenue can be measured reliably. 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:
Turnover 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.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. A defined contribution scheme is a plan under which the Company pays a fixed contribution into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The assets of the plan are held separately from the Company in independently administered funds.
The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so 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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

The Company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and more other receivables due within the operating cycle fall into this category of financial instruments.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 7 |  | 7

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 8,751 |  | 16,184
Prepayments and accrued income | 92,515 |  | 353,155
Other debtors | 100 |  | 100
| 101,366 |  | 369,439

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 60,381 |  | 5,257
Amounts owed to related parties | 1,527,521 |  | 1,355,794
Accruals | 0 |  | 36,870
Other taxation and social security | 34,229 |  | 132,659
Other creditors | 94,260 |  | 1,700
| 1,716,391 |  | 1,532,280

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 6. Financial commitments

Pensions

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £25,962 (2024: £6,275). Contributions totalling £4,260 (2024: £1,700) were payable to the fund at the reporting date.

#### 7. Related party transactions

The Company has taken advantage of the exemption from disclosing related party transactions with its fellow group members provided by Section 33 Related Party Disclosure paragraph 33.1A.

#### 8. Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.

#### 9. Ultimate controlling party

In the director's opinion, there is no ultimate controlling party of the Company.