APIS GP LLP

• ⚠

  Material uncertainty over going concern

  The sole purpose of the LLP is to act as the general partner to Apis Growth I GP LP ("the GP LP"). The GP LP shall terminate on 19 November 2025 being expiry of 90 days after the termination of all partnerships to which GP LP is a General Partner. In view of the impending termination of the GP LP's life on 19 November 2025, the LLP's life will also be terminated, hence the financial statements are prepared on a basis other than going concern.

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

IFRS

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The sole purpose of the LLP is to act as the general partner to Apis Growth I GP LP ("the GP LP"). The GP LP shall terminate on 19 November 2025 being expiry of 90 days after the termination of all partnerships to which GP LP is a General Partner. In view of the impending termination of the GP LP's life on 19 November 2025, the LLP's life will also be terminated, hence the financial statements are prepared on a basis other than going concern.”

Group structure

1. APIS GP LLP · parent
   1. Apis Growth I Africa Limited 100% · Mauritius

Significant events

• “On 23 January 2025, Apis Partners Group (UK) Limited received its authorisation from United Kingdom's Financial Conduct Authority (the "FCA") to act as the ultimate controlling partner of the LLP replacing Apis Partners LLP.”
• “The sole purpose of the LLP is to act as the general partner to Apis Growth I GP LP ("the GP LP"). The GP LP shall terminate on 19 November 2025, the expiry of 90 days after the termination of the partnerships, of which the GP LP is a general partner. In view of the termination of the GP LP's life on 19 November 2025, the LLP's life will also be terminated. It is the intention that Apis Partners Group (UK) Limited will be appointed as Liquidating Trustee of the LLP upon its termination.”

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

Filings

2

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

  -36.6%

  £2,115,049 → £1,341,192

• Cash

  -23.9%

  £1,901 → £1,446

• Net assets

  +128.2%

  £21,325 → £48,672

• Employees

  0%

  2 → 2

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