APIS PARTNERS LLP

• ⚠

  Material uncertainty over going concern

  As outlined in the Members' report, the regulated investment business and associated net operating liabilities of the LLP was transferred to Apis Partners Group (UK) Limited on 23 January 2025 following the approval of the FCA. Consequently, the members intend to cease operations within 12 months and have determined that it will not be appropriate to adopt the going concern basis of accounting.

• ◆

  1 PSC ceased in last 24 months

  Significant control changed hands — see the Ownership section.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. 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. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“As outlined in the Members' report, the regulated investment business and associated net operating liabilities of the LLP was transferred to Apis Partners Group (UK) Limited on 23 January 2025 following the approval of the FCA. Consequently, the members intend to cease operations within 12 months and have determined that it will not be appropriate to adopt the going concern basis of accounting.”

Significant events

• “The Members note that during the year the LLP completed a reorganisation of its operating structure through the transfer of its trade and certain net liabilities to Apis Partners Group (UK) Limited. This transaction was undertaken to streamline the legal and operational structure of the Apis group and to align the ownership of operating activities within a corporate vehicle.”

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

Filings

8

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.

• Turnover

  +17.6%

  £12,195,892 → £14,343,763

• Cash

  —

  Not reported

• Net assets

  —

  Not reported

• Employees

  —

  Not reported

• Operating profit

  +203.5%

  £77,078 → £233,941

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