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REGISTERED NUMBER: 09854736 (England and Wales)















Apple Homecare Limited

Unaudited Financial Statements

for the year ended

30 November 2023






Apple Homecare Limited (Registered number: 09854736)

Contents of the Financial Statements
for the year ended 30 November 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

Apple Homecare Limited

Company Information
for the year ended 30 November 2023







DIRECTORS: Mr J Bacon
Mr D M Bacon





REGISTERED OFFICE: Unit 4 Javelin Road
Airport Industrial Estate
Norwich
Norfolk
NR6 6HX





REGISTERED NUMBER: 09854736 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY

Apple Homecare Limited (Registered number: 09854736)

Balance Sheet
30 November 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 11,261 13,012
11,261 13,012

CURRENT ASSETS
Stocks 5,767 13,533
Debtors 6 31,410 30,429
Cash at bank 21,715 7,575
58,892 51,537
CREDITORS
Amounts falling due within one year 7 (50,593 ) (54,586 )
NET CURRENT ASSETS/(LIABILITIES) 8,299 (3,049 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,560 9,963

PROVISIONS FOR LIABILITIES (2,139 ) (2,472 )
NET ASSETS 17,421 7,491

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 17,321 7,391
17,421 7,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 31 May 2024 and were signed on its behalf by:





Mr J Bacon - Director


Apple Homecare Limited (Registered number: 09854736)

Notes to the Financial Statements
for the year ended 30 November 2023


1. STATUTORY INFORMATION

Apple Homecare 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 four 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Apple Homecare Limited (Registered number: 09854736)

Notes to the Financial Statements - continued
for the year ended 30 November 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 year was 16 (2022 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 1,000
AMORTISATION
At 1 December 2022
and 30 November 2023 1,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 3,300 50,755 5,037 59,092
Additions - - 2,548 2,548
At 30 November 2023 3,300 50,755 7,585 61,640
DEPRECIATION
At 1 December 2022 877 42,736 2,467 46,080
Charge for year 605 2,005 1,689 4,299
At 30 November 2023 1,482 44,741 4,156 50,379
NET BOOK VALUE
At 30 November 2023 1,818 6,014 3,429 11,261
At 30 November 2022 2,423 8,019 2,570 13,012

Apple Homecare Limited (Registered number: 09854736)

Notes to the Financial Statements - continued
for the year ended 30 November 2023


5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 December 2022
and 30 November 2023 50,755
DEPRECIATION
At 1 December 2022 36,501
Charge for year 2,005
At 30 November 2023 38,506
NET BOOK VALUE
At 30 November 2023 12,249
At 30 November 2022 14,254

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by associates 31,175 29,000
Other debtors 235 1,429
31,410 30,429

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,788 -
Taxation and social security 15,920 16,247
Other creditors 28,885 38,339
50,593 54,586

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 6,244 7,444
Between one and five years 2,863 6,464
9,107 13,908

9. RELATED PARTY DISCLOSURES

At the end of the reporting period, Other Debtors included £31,175 (2022: £29,000) due from companies which are under the directors control.

At the end of the reporting period, Other Creditors included £9,250 (2022: £10,250) to companies which are under the directors control.

During the year, rent of £36,000 (2022: £28,000) was paid to a company which is under the directors control.

Consultancy fees totalling £22,225 were paid to a director.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Apple Homecare 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 Homecare Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Apple Homecare Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Apple Homecare Limited and state those matters that we have agreed to state to the Board of Directors of Apple Homecare Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Apple Homecare Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Apple Homecare 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 Homecare Limited. You consider that Apple Homecare 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 Homecare 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.






Haines Watts
Chartered Accountants
Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY


31 May 2024