I am sorry because I was late.
I am sorry because I am busy now. I can’t talk to you now.
I am sorry because I let you down. I didn’t help you when you needed help.
I am sorry because I made a mistake.
I am sorry because I fell in love with you. It was a mistake. You took all my money.
I am sorry because I cooked dinner for you. I got my PR now.
I am sorry for + ing
I am sorry for coming late to class today.
I am sorry for not helping you last night.
I am sorry for talking about you badly.
I am sorry for making you angry last night.
I am sorry (I feel sad) to hear that you are not well. You are sick.
I am sorry to hear that you have lost your job.
I am sorry to know your grandfather has passed away.
apologise for + ing
I apologise for coming late to class today.
I apologise for not coming to your party last week.
I apologise for not doing my homework for the whole term.
I apologise for not having dinner with you last night.
I apologise for interrupting your class.