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REGISTERED NUMBER: 03335603 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

APPLEBY CASTLE LIMITED

APPLEBY CASTLE LIMITED (REGISTERED NUMBER: 03335603)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


APPLEBY CASTLE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Mrs S J Nightingale





SECRETARY: Mrs S J Nightingale





REGISTERED OFFICE: 2 Jordan Street
Knott Mill
Manchester
M15 4PY





REGISTERED NUMBER: 03335603 (England and Wales)





ACCOUNTANTS: Christian Douglass Accountants Limited
Chartered Accountants
2 Jordan Street
Knott Mill
Manchester
M15 4PY

APPLEBY CASTLE LIMITED (REGISTERED NUMBER: 03335603)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 817,128 893,156
Investments 5 76 76
817,204 893,232

CURRENT ASSETS
Stocks 1,877 2,123
Debtors 6 315,000 316,000
Prepayments and accrued income 1,846 -
Cash at bank and in hand 3,448 146,039
322,171 464,162
CREDITORS
Amounts falling due within one year 7 1,908,572 1,996,241
NET CURRENT LIABILITIES (1,586,401 ) (1,532,079 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(769,197

)

(638,847

)

CREDITORS
Amounts falling due after more than one
year

8

4,464,240

4,518,381
NET LIABILITIES (5,233,437 ) (5,157,228 )

CAPITAL AND RESERVES
Called up share capital 250,000 250,000
Retained earnings (5,483,437 ) (5,407,228 )
SHAREHOLDERS' FUNDS (5,233,437 ) (5,157,228 )

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

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

The director acknowledges her 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.

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 director and authorised for issue on 31 July 2024 and were signed by:





Mrs S J Nightingale - Director


APPLEBY CASTLE LIMITED (REGISTERED NUMBER: 03335603)

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

1. STATUTORY INFORMATION

Appleby Castle Limited is a private company, limited by shares, registered in England and Wales. The Company's registered number is 03335603 and its registered office address is at 2 Jordan Street, Knott Mill, Manchester, M15 4PY.

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.

At the balance sheet date, the company had net liabilities of £5,233,437 (2022: £5,157,228). The company meets its day to day working capital requirements through monies introduced by the director of the company and parties associated with the director. The director has indicated their intention not to withdraw these funds from the company and indicated their willingness to introduce additional funds into the company to meet any future shortfall that may arise. On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the funds introduced by the director.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 4% on cost
Plant and machinery etc - 10% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

APPLEBY CASTLE LIMITED (REGISTERED NUMBER: 03335603)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2022 - 22 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2022 1,119,675 1,180,311 2,299,986
Additions - 4,400 4,400
At 31 July 2023 1,119,675 1,184,711 2,304,386
DEPRECIATION
At 1 August 2022 578,526 828,304 1,406,830
Charge for year 44,787 35,641 80,428
At 31 July 2023 623,313 863,945 1,487,258
NET BOOK VALUE
At 31 July 2023 496,362 320,766 817,128
At 31 July 2022 541,149 352,007 893,156

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 August 2022
and 31 July 2023 76
NET BOOK VALUE
At 31 July 2023 76
At 31 July 2022 76

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Other debtors 315,000 316,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 37,492 31,912
Amounts owed to group undertakings 1,811,605 1,595,791
Amounts owed to associates 38,700 350,720
Taxation and social security 19,341 16,344
Other creditors 1,434 1,474
1,908,572 1,996,241

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Other creditors 4,464,240 4,518,381

APPLEBY CASTLE LIMITED (REGISTERED NUMBER: 03335603)

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

9. RELATED PARTY DISCLOSURES

The company's assets have been provided as security for a loan obtained by Westmoreland LTD. The loan is secured by a legal charge over the company's freehold and leasehold property together with all buildings, fixtures and fixed plant and machinery. The security includes a floating charge over the company's assets.