Acorah Software Products - Accounts Production 19.1.200 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 03595727 Shezi Nackvi Eman Ali Nackvi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03595727 2024-08-31 03595727 2025-08-31 03595727 2024-09-01 2025-08-31 03595727 frs-core:CurrentFinancialInstruments 2025-08-31 03595727 frs-core:InvestmentPropertyIncludedWithinPPE 2025-08-31 03595727 frs-core:InvestmentPropertyIncludedWithinPPE 2024-09-01 2025-08-31 03595727 frs-core:InvestmentPropertyIncludedWithinPPE 2024-08-31 03595727 frs-core:PlantMachinery 2025-08-31 03595727 frs-core:PlantMachinery 2024-09-01 2025-08-31 03595727 frs-core:PlantMachinery 2024-08-31 03595727 frs-core:RevaluationReserve 2025-08-31 03595727 frs-core:SharePremium 2025-08-31 03595727 frs-core:ShareCapital 2025-08-31 03595727 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 03595727 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03595727 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 03595727 frs-bus:SmallEntities 2024-09-01 2025-08-31 03595727 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03595727 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03595727 frs-bus:Director1 2024-09-01 2025-08-31 03595727 frs-bus:Director2 2024-09-01 2025-08-31 03595727 frs-countries:EnglandWales 2024-09-01 2025-08-31 03595727 2023-08-31 03595727 2024-08-31 03595727 2023-09-01 2024-08-31 03595727 frs-core:CurrentFinancialInstruments 2024-08-31 03595727 frs-core:RevaluationReserve 2024-08-31 03595727 frs-core:SharePremium 2024-08-31 03595727 frs-core:ShareCapital 2024-08-31 03595727 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 03595727
Apollo Estates Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03595727
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 851,974
- 851,974
CURRENT ASSETS
Debtors 5 339,996 -
Cash at bank and in hand 4,655 2,503
344,651 2,503
Creditors: Amounts Falling Due Within One Year 6 (865,755 ) (1,252,544 )
NET CURRENT ASSETS (LIABILITIES) (521,104 ) (1,250,041 )
TOTAL ASSETS LESS CURRENT LIABILITIES (521,104 ) (398,067 )
NET LIABILITIES (521,104 ) (398,067 )
CAPITAL AND RESERVES
Called up share capital 7 12,000 12,000
Share premium account 243,000 243,000
Revaluation reserve - 515,824
Profit and Loss Account (776,104 ) (1,168,891 )
SHAREHOLDERS' FUNDS (521,104) (398,067)
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For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Shezi Nackvi
Director
30/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Apollo Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03595727 . The registered office is Mount Apollo, Mounts Hill, Windsor, SL4 4RH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
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4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 850,000 39,316 889,316
Disposals (850,000 ) (39,316 ) (889,316 )
As at 31 August 2025 - - -
Depreciation
As at 1 September 2024 - 37,342 37,342
Disposals - (37,342 ) (37,342 )
As at 31 August 2025 - - -
Net Book Value
As at 31 August 2025 - - -
As at 1 September 2024 850,000 1,974 851,974
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 339,996 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 840 229
Other creditors 754,129 1,149,129
Accrued expenses 2,400 2,400
Directors' loan accounts 49,174 39,174
Amounts owed to associates 59,212 61,612
865,755 1,252,544
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 12,000 12,000
8. Related Party Transactions
At the balance sheet date, balance payable to the director, Shezi Nackvi, amounted to £49,174 (2024: £39,174). This balance is interest free and repayable on demand.
At the balance sheet date, balance payable to Peninvest Limited, a company under common control, amounted to £59,212 (2024: £61,612). This balance is interest free and repayable on demand.
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