Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09803003 Mr Paul McConnell Mrs Edwina McMillan Mr Ian Moore Mr Samantha Ormrod Mr Shaun Fahy Mr Paul McConnell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09803003 2024-10-31 09803003 2025-10-31 09803003 2024-11-01 2025-10-31 09803003 frs-core:CurrentFinancialInstruments 2025-10-31 09803003 frs-core:Non-currentFinancialInstruments 2025-10-31 09803003 frs-core:ComputerEquipment 2025-10-31 09803003 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09803003 frs-core:ComputerEquipment 2024-10-31 09803003 frs-core:FurnitureFittings 2025-10-31 09803003 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09803003 frs-core:FurnitureFittings 2024-10-31 09803003 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 09803003 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 09803003 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09803003 frs-core:PlantMachinery 2025-10-31 09803003 frs-core:PlantMachinery 2024-11-01 2025-10-31 09803003 frs-core:PlantMachinery 2024-10-31 09803003 frs-core:RevaluationReserve 2024-11-01 2025-10-31 09803003 frs-core:RevaluationReserve 2024-10-31 09803003 frs-core:RevaluationReserve 2025-10-31 09803003 frs-core:ShareCapital 2025-10-31 09803003 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 09803003 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 09803003 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09803003 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09803003 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09803003 frs-bus:SmallEntities 2024-11-01 2025-10-31 09803003 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09803003 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09803003 frs-bus:Director1 2024-11-01 2025-10-31 09803003 frs-bus:Director2 2024-11-01 2025-10-31 09803003 frs-bus:Director3 2024-11-01 2025-10-31 09803003 frs-bus:Director4 2024-11-01 2025-10-31 09803003 frs-bus:Director5 2024-11-01 2025-10-31 09803003 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 09803003 frs-countries:EnglandWales 2024-11-01 2025-10-31 09803003 2023-10-31 09803003 2024-10-31 09803003 2023-11-01 2024-10-31 09803003 frs-core:CurrentFinancialInstruments 2024-10-31 09803003 frs-core:Non-currentFinancialInstruments 2024-10-31 09803003 frs-core:RevaluationReserve 2024-10-31 09803003 frs-core:ShareCapital 2024-10-31 09803003 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09803003
Apollo Pharma Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
The Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09803003
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 122,218 119,176
122,218 119,176
CURRENT ASSETS
Stocks 5 307,101 376,422
Debtors 6 205,107 156,987
Cash at bank and in hand 71,952 17,998
584,160 551,407
Creditors: Amounts Falling Due Within One Year 7 (610,812 ) (361,233 )
NET CURRENT ASSETS (LIABILITIES) (26,652 ) 190,174
TOTAL ASSETS LESS CURRENT LIABILITIES 95,566 309,350
Creditors: Amounts Falling Due After More Than One Year 8 (4,103 ) (164,414 )
NET ASSETS 91,463 144,936
CAPITAL AND RESERVES
Called up share capital 9 332,000 332,000
Revaluation reserve 10 47,620 157,830
Profit and Loss Account (288,157 ) (344,894 )
SHAREHOLDERS' FUNDS 91,463 144,936
Page 1
Page 2
For the year ending 31 October 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
Mr Paul McConnell
Director
30/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Apollo Pharma Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09803003 . The registered office is Unit 1 Irwell Works, Lower Woodhill Rd, Bury, BL9 1AA.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Leasehold 11% SL
Plant & Machinery 15% RB and 33% RB
Fixtures & Fittings 33% RB
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 20)
22 20
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Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 242,653 333,449 4,460 - 580,562
Additions - 47,033 6,394 1,173 54,600
As at 31 October 2025 242,653 380,482 10,854 1,173 635,162
Depreciation
As at 1 November 2024 188,730 268,986 3,670 - 461,386
Provided during the period 26,692 23,637 1,140 89 51,558
As at 31 October 2025 215,422 292,623 4,810 89 512,944
Net Book Value
As at 31 October 2025 27,231 87,859 6,044 1,084 122,218
As at 1 November 2024 53,923 64,463 790 - 119,176
5. Stocks
2025 2024
£ £
Stock 307,101 376,422
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 94,579 101,987
Other debtors 110,528 55,000
205,107 156,987
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 176,710 86,270
Bank loans and overdrafts 10,970 10,000
Other creditors 410,048 122,185
Taxation and social security 13,084 142,778
610,812 361,233
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 4,103 164,414
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 332,000 332,000
10. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 November 2024 157,830 (344,894 )
Loss for the year and total comprehensive income - (53,472 )
Transfer from revaluation reserve - 110,209
Transfer to/from Profit & Loss Account (110,210 ) -
As at 31 October 2025 47,620 (288,157 )
Page 5