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Company Registration No. 12362675 (England and Wales)
Apple Group Limited Unaudited accounts for the year ended 30 April 2024
Apple Group Limited Unaudited accounts Contents
Page
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Apple Group Limited Company Information for the year ended 30 April 2024
Directors
Joel Sweeney Samantha Sweeney
Company Number
12362675 (England and Wales)
Registered Office
7 High Street Windsor Berkshire SL4 1LD England
Accountants
Blue Cube Accountants Limited 7 High Street Windsor SL4 1LD
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Apple Group Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,389,313 
2,405,437 
Investments
100 
- 
2,389,413 
2,405,437 
Current assets
Debtors
476,661 
2,537 
Cash at bank and in hand
5,406 
30,725 
482,067 
33,262 
Creditors: amounts falling due within one year
(849,298)
(822,615)
Net current liabilities
(367,231)
(789,353)
Total assets less current liabilities
2,022,182 
1,616,084 
Creditors: amounts falling due after more than one year
(791,409)
(947,321)
Provisions for liabilities
Deferred tax
(172,646)
- 
Net assets
1,058,127 
668,763 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
1,058,025 
668,661 
Shareholders' funds
1,058,127 
668,763 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by
Samantha Sweeney Director Company Registration No. 12362675
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Apple Group Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Apple Group Limited is a private company, limited by shares, registered in England and Wales, registration number 12362675. The registered office is 7 High Street, Windsor, Berkshire, SL4 1LD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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. This is a parent company and is exempt from preparing group accounts as it qualifies as a small group.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in shares are included at cost price.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation provided
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
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 taxation
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.
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Apple Group Limited Notes to the Accounts for the year ended 30 April 2024
3
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
2,349,364 
5,579 
76,746 
2,431,689 
Additions
- 
- 
359 
359 
At 30 April 2024
2,349,364 
5,579 
77,105 
2,432,048 
Depreciation
At 1 May 2023
- 
548 
25,704 
26,252 
Charge for the year
- 
1,116 
15,367 
16,483 
At 30 April 2024
- 
1,664 
41,071 
42,735 
Net book value
At 30 April 2024
2,349,364 
3,915 
36,034 
2,389,313 
At 30 April 2023
2,349,364 
5,031 
51,042 
2,405,437 
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 May 2023
- 
Additions
100 
Valuation at 30 April 2024
100 
This represents the shareholding in Apple Travel Limited. The shareholding was not previously disclosed and the subsidiary was acquired on 31 March 2020.
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
8,163 
2,537 
Other debtors
468,498 
- 
476,661 
2,537 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
77,639 
87,309 
VAT
4,325 
9,777 
Trade creditors
10,497 
250 
Amounts owed to group undertakings and other participating interests
714,973 
704,537 
Taxes and social security
32,711 
8,713 
Loans from directors
- 
10,229 
Accruals
9,153 
1,800 
849,298 
822,615 
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Apple Group Limited Notes to the Accounts for the year ended 30 April 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
791,409 
947,321 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102 
102 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to Directors
(10,229)
620,357 
141,630 
468,498 
(10,229)
620,357 
141,630 
468,498 
The loan to the directors is fully repayable on demand. Interest will be charged at 2.25%.
10
Transactions with related parties
Within creditors is £714,973 (2023 - £704,537) owed to Apple Travel Limited which a company owned and controlled by the directors and is a subsidiary. Rent of £105,000 (2023 - £105,000) was received from Apple Travel Limited during the year.
11
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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