AAP NEPTUN LIMITED

• ⚠

  Material uncertainty over going concern

  Once the loan to the company's parent (detailed in note 13) is repaid the intention is for the shareholder to receive the monies via a formal liquidation at the end of 2025. Therefore, these financial statements have not been prepared on a going concern basis and instead, have been prepared on a break-up basis.

Figures converted to GBP from EUR at 0.870 per EUR (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -82.5%

  £7,004,887 → £1,227,126

• Cash

  -98.7%

  £805,879 → £10,750

  lowest in 4 filed years

• Net assets

  +106%

  £4,704,969 → £9,691,333

  highest in 4 filed years

• Employees

  —

  Not reported

• Operating profit

  -140.1%

  £741,201 → -£297,401

• Profit before tax

  +247.8%

  £1,497,495 → £5,207,567

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. AAP NEPTUN LIMITED 2024-03-01 → present
2. AMANE ADVISORS & PARTNERS LIMITED 2016-02-11 → 2024-03-01

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Rödl & Partners Limited

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“Once the loan to the company's parent (detailed in note 13) is repaid the intention is for the shareholder to receive the monies via a formal liquidation at the end of 2025. Therefore, these financial statements have not been prepared on a going concern basis and instead, have been prepared on a break-up basis.”

Significant events

• “On 28 February 2024 the trade and assets of AAP Neptun were hived up to the parent entity.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.