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REGISTERED NUMBER: 06351617 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

APPLE LOGISTICS LIMITED

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APPLE LOGISTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: S G Packer
G P Hill





SECRETARIES: G P Hill
J D Packer





REGISTERED OFFICE: Court Lodge Farm Office
Forge Lane
East Farleigh
Maidstone
Kent
ME15 0HQ





REGISTERED NUMBER: 06351617 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 303,026 236,797

CURRENT ASSETS
Debtors 6 407,106 834,812
Cash at bank and in hand 551,970 447,264
959,076 1,282,076
CREDITORS
Amounts falling due within one year 7 283,850 559,858
NET CURRENT ASSETS 675,226 722,218
TOTAL ASSETS LESS CURRENT
LIABILITIES

978,252

959,015

PROVISIONS FOR LIABILITIES 75,757 44,991
NET ASSETS 902,495 914,024

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 901,495 913,024
SHAREHOLDERS' FUNDS 902,495 914,024

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

BALANCE SHEET - continued
31 AUGUST 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 January 2024 and were signed on its behalf by:




S G Packer - Director



G P Hill - Director


APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Apple Logistics 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS 102.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as following:

- Sale of goods
Turnover from the sale of goods is recognised at the point of sale.

- Rendering of services
When providing day services, turnover is usually recognised on completion of the service and, for monthly engagements, it is recognised by reference to the stage of completion at the balance sheet date,

- Interest receivable
Interest income is recognised using the effective interest method.

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


APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


3. ACCOUNTING POLICIES - continued
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 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.

Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

Financial instruments
Basic financial assets/liabilities including trade and other receivables/payables, cash and bank balances, are initially recognised at transaction price unless the arrangement constitutes a financing transaction (loan over period of time) where the transaction is measured at present value of the future receipts discounted at a market rate of interest. Such assets/liabilities are subsequently carried at amortised cost using the effective interest method.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 12 ) .

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


5. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2022 631,700 8,822 640,522
Additions 136,310 1,143 137,453
At 31 August 2023 768,010 9,965 777,975
DEPRECIATION
At 1 September 2022 398,673 5,052 403,725
Charge for year 69,879 1,345 71,224
At 31 August 2023 468,552 6,397 474,949
NET BOOK VALUE
At 31 August 2023 299,458 3,568 303,026
At 31 August 2022 233,027 3,770 236,797

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 340,032 775,359
Other debtors 67,074 59,453
407,106 834,812

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 211,572 310,783
Taxation and social security 43,488 121,460
Other creditors 28,790 127,615
283,850 559,858

8. OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £1,026 (2022: £4,301).

APPLE LOGISTICS LIMITED (REGISTERED NUMBER: 06351617)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
G P Hill
Balance outstanding at start of year (397 ) (397 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (397 ) (397 )

The loan from the director to the company is unsecured, interest free and repayable on demand.