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REGISTERED NUMBER: 09430327 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2023 to 31 December 2023

for

Green Apple Day Spa Limited

Green Apple Day Spa Limited (Registered number: 09430327)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Green Apple Day Spa Limited

Company Information
for the Period 1 April 2023 to 31 December 2023







DIRECTORS: Miss K Barter
Mrs M White





REGISTERED OFFICE: 2 Northside
Wells Road
Chilcompton
Radstock
BA3 4ET





REGISTERED NUMBER: 09430327 (England and Wales)





ACCOUNTANTS: Accounting Solutions
2 Northside
Wells Road
Chilcompton
Radstock
BA3 4ET

Green Apple Day Spa Limited (Registered number: 09430327)

Balance Sheet
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,625 9,000
Tangible assets 5 3,204 5,019
8,829 14,019

CURRENT ASSETS
Stocks - 550
Debtors 6 - 156
Cash at bank - 4,793
- 5,499
CREDITORS
Amounts falling due within one year 7 7,814 18,109
NET CURRENT LIABILITIES (7,814 ) (12,610 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,015

1,409

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 895 1,289
SHAREHOLDERS' FUNDS 1,015 1,409

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

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

Green Apple Day Spa Limited (Registered number: 09430327)

Balance Sheet - continued
31 December 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 18 February 2024 and were signed on its behalf by:




Mrs M White - Director



Miss K Barter - Director


Green Apple Day Spa Limited (Registered number: 09430327)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 December 2023

1. STATUTORY INFORMATION

Green Apple Day Spa 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - in accordance with the property
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on 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.

Taxation
Taxation for the period 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 period 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.

Green Apple Day Spa Limited (Registered number: 09430327)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 December 2023

2. ACCOUNTING POLICIES - continued

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 period was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 December 2023 45,000
AMORTISATION
At 1 April 2023 36,000
Amortisation for period 3,375
At 31 December 2023 39,375
NET BOOK VALUE
At 31 December 2023 5,625
At 31 March 2023 9,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 December 2023 10,163 6,877 587 17,627
DEPRECIATION
At 1 April 2023 6,695 5,546 367 12,608
Charge for period 1,525 249 41 1,815
At 31 December 2023 8,220 5,795 408 14,423
NET BOOK VALUE
At 31 December 2023 1,943 1,082 179 3,204
At 31 March 2023 3,468 1,331 220 5,019

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors - 156

Green Apple Day Spa Limited (Registered number: 09430327)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade creditors (1 ) (2 )
Taxation and social security 6,690 10,406
Other creditors 1,125 7,705
7,814 18,109

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company was under the control of the directors throughout the period as stated in the report of the directors.

Interest is charged on overdrawn directors' loan account balances at the official rate of 2.00% to 5th April 2022.