2022-03-01 2023-02-28 false Capium Accounts Production 1.1 08416588 bus:AbridgedAccounts 2022-03-01 2023-02-28 08416588 bus:FRS102 2022-03-01 2023-02-28 08416588 bus:AuditExemptWithAccountantsReport 2022-03-01 2023-02-28 08416588 bus:SmallCompaniesRegimeForAccounts 2022-03-01 2023-02-28 08416588 bus:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 08416588 2022-03-01 2023-02-28 08416588 2023-02-28 08416588 bus:RegisteredOffice 2022-03-01 2023-02-28 08416588 core:WithinOneYear 2023-02-28 08416588 core:AfterOneYear 2023-02-28 08416588 bus:Director1 2022-03-01 2023-02-28 08416588 bus:Director1 2023-02-28 08416588 bus:Director1 2021-03-01 2022-02-28 08416588 2021-03-01 08416588 2021-03-01 2022-02-28 08416588 2022-02-28 08416588 core:WithinOneYear 2022-02-28 08416588 core:AfterOneYear 2022-02-28 08416588 bus:EntityAccountantsOrAuditors 2021-03-01 2022-02-28 08416588 bus:OrdinaryShareClass1 2022-03-01 2023-02-28 08416588 bus:OrdinaryShareClass1 2023-02-28 08416588 bus:OrdinaryShareClass1 2021-03-01 2022-02-28 08416588 bus:OrdinaryShareClass1 2022-02-28 08416588 bus:OrdinaryShareClass2 2022-03-01 2023-02-28 08416588 bus:OrdinaryShareClass2 2023-02-28 08416588 bus:OrdinaryShareClass2 2021-03-01 2022-02-28 08416588 bus:OrdinaryShareClass2 2022-02-28 08416588 bus:OrdinaryShareClass3 2022-03-01 2023-02-28 08416588 bus:OrdinaryShareClass3 2023-02-28 08416588 bus:OrdinaryShareClass3 2021-03-01 2022-02-28 08416588 bus:OrdinaryShareClass3 2022-02-28 08416588 core:PlantMachinery 2022-03-01 2023-02-28 08416588 core:PlantMachinery 2023-02-28 08416588 core:PlantMachinery 2022-02-28 08416588 core:MotorCars 2022-03-01 2023-02-28 08416588 core:MotorCars 2023-02-28 08416588 core:MotorCars 2022-02-28 08416588 core:FurnitureFittings 2022-03-01 2023-02-28 08416588 core:FurnitureFittings 2023-02-28 08416588 core:FurnitureFittings 2022-02-28 08416588 core:ComputerEquipment 2022-03-01 2023-02-28 08416588 core:ComputerEquipment 2023-02-28 08416588 core:ComputerEquipment 2022-02-28 08416588 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-02-28 08416588 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-02-28 08416588 core:CostValuation core:Non-currentFinancialInstruments 2023-02-28 08416588 core:CostValuation core:Non-currentFinancialInstruments 2022-02-28 08416588 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-02-28 08416588 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 08416588 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-02-28 08416588 core:Non-currentFinancialInstruments 2023-02-28 08416588 core:Non-currentFinancialInstruments 2022-02-28 08416588 core:ShareCapital 2023-02-28 08416588 core:ShareCapital 2022-02-28 08416588 core:RetainedEarningsAccumulatedLosses 2023-02-28 08416588 core:RetainedEarningsAccumulatedLosses 2022-02-28 08416588 dpl:Item1 2022-03-01 08416588 dpl:Item1 2023-02-28 08416588 dpl:Item1 2021-03-01 08416588 dpl:Item1 2022-02-28 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08416588
England and Wales

 

 

 

APPLECORE ACCOUNTANCY LTD


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AppleCore Accountancy Ltd for the year ended 28 February 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AppleCore Accountancy Ltd for the year ended 28 February 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of AppleCore Accountancy Ltd , as a body, in accordance with the terms of our engagement letter dated 19 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of AppleCore Accountancy Ltd and state those matters that we have agreed to state to the Board of Directors of AppleCore Accountancy Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AppleCore Accountancy Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AppleCore Accountancy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of AppleCore Accountancy Ltd . You consider that AppleCore Accountancy Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of AppleCore Accountancy Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
28 February 2023



....................................................
AppleCore Accountancy Ltd
8 Woodhead Way
Hilton Valley
Hilton
DE65 5PD
19 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 58,167    51,811 
58,167    51,811 
Current assets      
Stocks 10,000    1,000 
Debtors: amounts falling due within one year 7,235    3,144 
Cash at bank and in hand 30,230    40,747 
47,465    44,891 
Creditors: amount falling due within one year (88,710)   (45,227)
Net current liabilities (41,245)   (336)
 
Total assets less current liabilities 16,922    51,475 
Creditors: amount falling due after more than one year (12,329)   (14,524)
Net assets 4,593    36,951 
 

Capital and reserves
     
Called up share capital 4 200    200 
Profit and loss account 4,393    36,751 
Shareholder's funds 4,593    36,951 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 19 November 2023 and were signed by:


-------------------------------
Aaron Patrick
Director
2
General Information
AppleCore Accountancy Ltd is a private company, limited by shares, registered in England and Wales, registration number 08416588, registration address 8 Woodhead Way, Hilton Valley, Derby, DE65 5PD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15 Reducing Balance
Computer Equipment 33 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 March 2022 7,040      5,748    57,856    70,644 
Additions 13,629    47,332    921    5,747    67,629 
Disposals       (53,273)   (53,273)
At 28 February 2023 20,669    47,332    6,669    10,330    85,000 
Depreciation
At 01 March 2022 3,600      730    14,503    18,833 
Charge for year 4,100    11,000    1,000    1,900    18,000 
On disposals       (10,000)   (10,000)
At 28 February 2023 7,700    11,000    1,730    6,403    26,833 
Net book values
Closing balance as at 28 February 2023 12,969    36,332    4,939    3,927    58,167 
Opening balance as at 01 March 2022 3,440      5,018    43,353    51,811 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 1 shares of £1.00 each 100    100 
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
200    200 

3