Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-302023-12-302023-01-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC545948 2023-01-01 2023-12-30 SC545948 2022-01-01 2022-12-31 SC545948 2023-12-30 SC545948 2022-12-31 SC545948 c:CompanySecretary1 2023-01-01 2023-12-30 SC545948 c:Director1 2023-01-01 2023-12-30 SC545948 c:Director2 2023-01-01 2023-12-30 SC545948 c:RegisteredOffice 2023-01-01 2023-12-30 SC545948 d:CurrentFinancialInstruments 2023-12-30 SC545948 d:CurrentFinancialInstruments 2022-12-31 SC545948 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-30 SC545948 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC545948 d:ShareCapital 2023-12-30 SC545948 d:ShareCapital 2022-12-31 SC545948 d:RetainedEarningsAccumulatedLosses 2023-12-30 SC545948 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC545948 c:OrdinaryShareClass1 2023-01-01 2023-12-30 SC545948 c:OrdinaryShareClass1 2023-12-30 SC545948 c:OrdinaryShareClass1 2022-12-31 SC545948 c:FRS102 2023-01-01 2023-12-30 SC545948 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-30 SC545948 c:FullAccounts 2023-01-01 2023-12-30 SC545948 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-30 SC545948 e:PoundSterling 2023-01-01 2023-12-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC545948










APPLETREE BOND LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 DECEMBER 2023

 
APPLETREE BOND LIMITED
 

COMPANY INFORMATION


Directors
Mr J G F White 
Mrs L E White 




Company secretary
Mrs L E White



Registered number
SC545948



Registered office
26 Bruce Gardens

Dunfermline

Scotland

KY11 8HG




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
APPLETREE BOND LIMITED
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF APPLETREE BOND LIMITED
FOR THE PERIOD ENDED 30 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Appletree Bond Limited for the period ended 30 December 2023 which comprise  the Statement of financial position 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 of Scotlandwe are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the Board of directors of Appletree Bond Limited, as a body, in accordance with the terms of our engagement letter dated 23 October 2024Our work has been undertaken solely to prepare for your approval the financial statements of Appletree Bond Limited  and state those matters that we have agreed to state to the Board of directors of Appletree Bond Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Appletree Bond Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Appletree Bond 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 loss of Appletree Bond Limited. You consider that Appletree Bond Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Appletree Bond 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.

  



EQ Accountants Limited
 
Chartered Accountants
  
14 City Quay
Dundee
DD1 3JA
17 March 2025
Page 1

 
APPLETREE BOND LIMITED
REGISTERED NUMBER: SC545948

STATEMENT OF FINANCIAL POSITION
AS AT 30 DECEMBER 2023

30 December
31 December
2023
2022
£
£

  

Current assets
  

Stocks
  
250,000
405,441

Debtors: amounts falling due within one year
 4 
1,452
1,742

Bank and cash balances
  
55
55

  
251,507
407,238

Creditors: amounts falling due within one year
 5 
(463,601)
(453,349)

Net current liabilities
  
 
 
(212,094)
 
 
(46,111)

Total assets less current liabilities
  
(212,094)
(46,111)

  

Net liabilities
  
(212,094)
(46,111)


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
(212,096)
(46,113)

  
(212,094)
(46,111)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 March 2025.




Mr J G F White
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
APPLETREE BOND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 DECEMBER 2023

1.


General information

Appletree Bond Limited is a private company limited by shares and incorporated in Scotland. The registered office is located at 26 Bruce Gardens, Dunfermline, KY11 8HG and the company number is SC545948.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

As at 30 December 2023 the Statement of Financial Position results in a net liability. The company can only continue to operate with the support of the directors, who have confirmed that they will continue to financially support the company. The company will continue to adopt the going concern basis for the preparation of the financial statements. 

 
2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.4

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 2).


4.


Debtors

30 December
31 December
2023
2022
£
£


Other debtors
1,452
1,742

1,452
1,742


Page 3

 
APPLETREE BOND LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 DECEMBER 2023

5.


Creditors: Amounts falling due within one year

30 December
31 December
2023
2022
£
£

Amounts owed to group undertakings
316,912
316,912

Other creditors
145,489
133,837

Accruals and deferred income
1,200
2,600

463,601
453,349



6.


Share capital

30 December
31 December
2023
2022
£
£
Authorised, allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1.00 each
2
2



7.


Controlling party

The company is a wholly owned subsidiary of Discovery Homes (Dundee) Limited. 


Page 4