Apollo Construction Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04660920 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

APOLLO CONSTRUCTION SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M K Sheppard

Mr J M Sheppard

SECRETARY:

Mrs J Sheppard

REGISTERED OFFICE:

90-94 Heath Road

Coxheath

Maidstone

Kent

ME17 4EJ

REGISTERED NUMBER:

04660920 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

2nd Floor

Medway Bridge House

1-8 Fairmeadow

Maidstone

Kent

ME14 1JP

FIXED ASSETS

Tangible assets

4

124,870

156,123

CURRENT ASSETS

Stocks

52,148

80,069

Debtors

5

249,324

211,863

Cash at bank and in hand

123,011

166,960

424,483

458,892

CREDITORS

Amounts falling due within one year

6

385,755

471,231

NET CURRENT ASSETS/(LIABILITIES)

38,728

(12,339

)

TOTAL ASSETS LESS CURRENT LIABILITIES

163,598

143,784

PROVISIONS FOR LIABILITIES

14,511

20,834

NET ASSETS

149,087

122,950

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

148,987

122,850

149,087

122,950

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2026 and were signed on its behalf by:

Mr M K Sheppard - Director

1.	STATUTORY INFORMATION

Apollo Construction Services Limited 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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT. For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and relevant contract terms. Unbilled revenue is included in debtors, under 'other debtors', and payments on account in excess of the relevant amount of revenue are included in creditors, under 'other creditors'.

Tangible fixed assets

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

Leasehold improvements

-

15 years on cost and 10 years on cost

Fixtures and fittings

-

25% on reducing balance and 10 years on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance and 10 years on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Stocks include products purchased for specific jobs until the point that a contract is deemed to start which is generally the time that fitting commences.

Financial instruments

The company has elected to apply the recognition and measurement provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors are recognised at transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 13 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

Cost

At 1 June 2025

131,902

176,128

308,030

Additions

-

1,062

At 31 May 2026

131,902

177,190

309,092

Depreciation

At 1 June 2025

59,480

92,427

151,907

Charge for year

11,023

21,292

32,315

At 31 May 2026

70,503

113,719

184,222

Net book value

At 31 May 2026

61,399

63,471

124,870

At 31 May 2025

72,422

83,701

156,123

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

15,061

9,132

Amounts owed by group undertakings

222,541

191,054

Other debtors

11,722

11,677

249,324

211,863

The amount owed by group undertakings relates to the parent company, Apollo Trade Windows Limited, and it is not expected that this amount will be repaid within 12 months.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

48,485

94,817

Taxation and social security

82,541

67,775

Other creditors

254,729

308,639

385,755

471,231

7.	LEASING AGREEMENTS

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

2026

2025

£

Within one year

20,650

39,600

Between one and five years

-

20,650

60,250

The above operating lease commitments represent the total amounts payable in relation to the leasehold property occupied by the company which covers the period to 2027. This property is owned by the parent company, Apollo Trade Windows Limited.

8.	FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES

HSBC Bank PLC hold fixed and floating charges over all the present and future assets of the company.