REGISTERED NUMBER: 12813539 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Apollo Capital Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A King

Mr D Moss

REGISTERED OFFICE:

The Lenz

Hornbeam Park

Harrogate

HG2 8RE

REGISTERED NUMBER:

12813539 (England and Wales)

ACCOUNTANTS:

Stringer Mallard Business Services Ltd

12a Montpellier Parade

Harrogate

North Yorkshire

HG1 2TJ

FIXED ASSETS

Tangible assets

4

237,353

189,854

Investments

5

1,401,460

1,868,500

1,638,813

2,058,354

CURRENT ASSETS

Debtors

6

263,717

275,294

Prepayments and accrued income

11,611

10,692

Cash at bank

2,039,439

857,245

2,314,767

1,143,231

CREDITORS

Amounts falling due within one year

7

2,600,789

1,007,553

NET CURRENT (LIABILITIES)/ASSETS

(286,022

)

135,678

TOTAL ASSETS LESS CURRENT LIABILITIES

1,352,791

2,194,032

CREDITORS

Amounts falling due after more than one year

8

-

(1,597,133

)

PROVISIONS FOR LIABILITIES

(33,776

)

-

NET ASSETS

1,319,015

596,899

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,319,013

596,897

1,319,015

596,899

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

Mr A King - Director

1.	STATUTORY INFORMATION

Apollo Capital Group 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, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulative impairment losses. Initial cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life, other than freehold land and freehold buildings which will be revalued every three years

Leasehold improvements

over 5 years

Motor Vehicles

25% Reducing balance

Fixtures and fittings

over 5 years

Plant and machinery

over 3 years

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 19 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

377,861

Additions

125,169

Disposals

(23,941

)

At 31 January 2026

479,089

DEPRECIATION

At 1 February 2025

188,007

Charge for year

74,997

Eliminated on disposal

(21,268

)

At 31 January 2026

241,736

NET BOOK VALUE

At 31 January 2026

237,353

At 31 January 2025

189,854

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 February 2025

1,868,500

Additions

370,143

Disposals

(837,183

)

At 31 January 2026

1,401,460

NET BOOK VALUE

At 31 January 2026

1,401,460

At 31 January 2025

1,868,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

236,624

250,122

Other debtors

27,093

25,172

263,717

275,294

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,133,000

196,550

Trade creditors

109,462

89,644

Taxation and social security

505,204

241,845

Other creditors

853,123

479,514

2,600,789

1,007,553

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

1,597,133