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REGISTERED NUMBER: 05712939 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Orange Apple Limited

Orange Apple Limited (Registered number: 05712939)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Orange Apple Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: W D Smith
P D Buck FCCA
K W Smith
Mrs J Justice





REGISTERED OFFICE: 2B Haddo Street
Greenwich
London
SE10 9RN





REGISTERED NUMBER: 05712939 (England and Wales)





ACCOUNTANTS: Burnbecks Limited
Chartered Certified Accountants
2B Haddo Street
Greenwich
London
SE10 9RN

Orange Apple Limited (Registered number: 05712939)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 82,160 8,980

CURRENT ASSETS
Debtors 5 502,095 834,390
Cash at bank 1,161,830 1,423,743
1,663,925 2,258,133
CREDITORS
Amounts falling due within one year 6 38,582 109,780
NET CURRENT ASSETS 1,625,343 2,148,353
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,707,503

2,157,333

PROVISIONS FOR LIABILITIES 13,757 -
NET ASSETS 1,693,746 2,157,333

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,693,646 2,157,233
SHAREHOLDERS' FUNDS 1,693,746 2,157,333

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Orange Apple Limited (Registered number: 05712939)

Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 May 2023 and were signed on its behalf by:





W D Smith - Director


Orange Apple Limited (Registered number: 05712939)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Orange Apple Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & equipment - 15% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

Orange Apple Limited (Registered number: 05712939)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant & Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 6,769 14,050 8,775 29,594
Additions - 109,000 - 109,000
Disposals - (14,050 ) - (14,050 )
At 31 March 2023 6,769 109,000 8,775 124,544
DEPRECIATION
At 1 April 2022 6,769 6,147 7,698 20,614
Charge for year - 27,250 667 27,917
Eliminated on disposal - (6,147 ) - (6,147 )
At 31 March 2023 6,769 27,250 8,365 42,384
NET BOOK VALUE
At 31 March 2023 - 81,750 410 82,160
At 31 March 2022 - 7,903 1,077 8,980

5. DEBTORS
31.3.23 31.3.22
£    £   
Amounts falling due within one year:
Trade debtors 21,602 192,251
Amounts owed by associated company - 569,855
Other debtors 2,530 2,530
Director's current account 30,000 -
Tax 17,044 15
Deferred tax asset - 495
Prepayments & accrued income 18,930 69,244
90,106 834,390

Amounts falling due after more than one year:
Amounts owed by group undertakings 411,989 -

Aggregate amounts 502,095 834,390

Orange Apple Limited (Registered number: 05712939)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 6,213 7,485
Corporation tax 10,125 6,919
VAT 14,082 67,417
Other creditors - 18,380
Other taxes & PAYE 4,359 6,404
Accruals 3,803 3,175
38,582 109,780

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£    £   
K W Smith
Balance outstanding at start of year - -
Amounts advanced 30,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 30,000 -