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REGISTERED NUMBER: 06133780 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31st March 2024

for

Apple Accounting Services Limited

Apple Accounting Services Limited (Registered number: 06133780)






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Apple Accounting Services Limited

Company Information
for the year ended 31st March 2024







DIRECTORS: A Ball
P A McKay





SECRETARY: Mrs K M McKay





REGISTERED OFFICE: 12b Sun Street
Waltham Abbey
Essex
EN9 1EE





REGISTERED NUMBER: 06133780 (England and Wales)





ACCOUNTANTS: AVL Accounting Services Ltd T/A BakerPringle
1st & 2nd Floor
2 West Street
Ware
Hertfordshire
SG12 9EE

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Apple Accounting Services Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Apple Accounting Services Limited for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Apple Accounting Services Limited, as a body, in accordance with the terms of our engagement letter dated 11th April 2008. Our work has been undertaken solely to prepare for your approval the financial statements of Apple Accounting Services Limited and state those matters that we have agreed to state to the Board of Directors of Apple Accounting Services Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Apple Accounting Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Apple Accounting Services Limited. You consider that Apple Accounting Services Limited 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 financial statements of Apple Accounting Services Limited. 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 financial statements.






AVL Accounting Services Ltd T/A BakerPringle
1st & 2nd Floor
2 West Street
Ware
Hertfordshire
SG12 9EE


8th August 2024

Apple Accounting Services Limited (Registered number: 06133780)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 9,584 11,986
9,584 11,986

CURRENT ASSETS
Debtors 6 146,888 146,403
Cash at bank and in hand 150,411 217,027
297,299 363,430
CREDITORS
Amounts falling due within one year 7 158,961 258,551
NET CURRENT ASSETS 138,338 104,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

147,922

116,865

PROVISIONS FOR LIABILITIES 2,396 2,997
NET ASSETS 145,526 113,868

CAPITAL AND RESERVES
Called up share capital 111 111
Share premium 9,989 9,989
Retained earnings 135,426 103,768
SHAREHOLDERS' FUNDS 145,526 113,868

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 Accounting Services Limited (Registered number: 06133780)

Balance Sheet - continued
31st March 2024


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 8th August 2024 and were signed on its behalf by:




P A McKay - Director



A Ball - Director


Apple Accounting Services Limited (Registered number: 06133780)

Notes to the Financial Statements
for the year ended 31st March 2024

1. STATUTORY INFORMATION

Apple Accounting Services 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 2010, was amortised evenly over its estimated useful life of five 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.
Plant and machinery etc - 25% on cost and 25% on reducing balance

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.

Apple Accounting Services Limited (Registered number: 06133780)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

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 year was 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 55,000
AMORTISATION
At 1st April 2023
and 31st March 2024 55,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2023 34,248
Additions 1,431
Disposals (1,109 )
At 31st March 2024 34,570
DEPRECIATION
At 1st April 2023 22,262
Charge for year 3,786
Eliminated on disposal (1,062 )
At 31st March 2024 24,986
NET BOOK VALUE
At 31st March 2024 9,584
At 31st March 2023 11,986

Apple Accounting Services Limited (Registered number: 06133780)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 132,100 131,936
Other debtors 14,263 11,842
146,363 143,778

Amounts falling due after more than one year:
Other debtors 525 2,625

Aggregate amounts 146,888 146,403

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 10,213 8,095
Taxation and social security 55,323 90,408
Other creditors 93,425 160,048
158,961 258,551

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 19,459 18,175
Between one and five years 19,844 22,928
39,303 41,103

9. ULTIMATE CONTROLLING PARTY

The controlling party is P A McKay.