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REGISTERED NUMBER: 07784253 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Apple Hills Investments Limited

Apple Hills Investments Limited (Registered number: 07784253)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Apple Hills Investments Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: A Stylianou





SECRETARY: Ms M Papadopoulos





REGISTERED OFFICE: Freedman House
Christopher Wren Yard
117 High Street
Croydon
Surrey
CR0 1QG





REGISTERED NUMBER: 07784253 (England and Wales)





ACCOUNTANTS: CWF & Partners Ltd
Chartered Accountants
Freedman House
Christopher Wren Yard
117 High Street
Croydon
Surrey
CR0 1QG

Apple Hills Investments Limited (Registered number: 07784253)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes €    €    €   
FIXED ASSETS
Intangible assets 5 71 88
Investments 6 9,400,095 9,400,095
9,400,166 9,400,183

CREDITORS
Amounts falling due within one year 7 9,505,322 9,496,809
NET CURRENT LIABILITIES (9,505,322 ) (9,496,809 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(105,156

)

(96,626

)

CAPITAL AND RESERVES
Called up share capital 8 1,142 1,142
Retained earnings 9 (106,298 ) (97,768 )
SHAREHOLDERS' FUNDS (105,156 ) (96,626 )

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

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

The director acknowledges his 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 16 April 2025 and were signed by:



A Stylianou - Director


Apple Hills Investments Limited (Registered number: 07784253)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Apple Hills Investments 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.

The presentation currency of the financial statements is the Euro (€).


The company maintains a place of business in Cyprus at Renatou Kartesiou, 17 Agios Athanasios, 4105, Limassol, Cyprus.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

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.

Trademarks are being amortised evenly over their estimated useful life of ten years.

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

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Apple Hills Investments Limited (Registered number: 07784253)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. INTANGIBLE FIXED ASSETS
Other
intangible
assets
€   
COST
At 1 January 2023
and 31 December 2023 173
AMORTISATION
At 1 January 2023 85
Charge for year 17
At 31 December 2023 102
NET BOOK VALUE
At 31 December 2023 71
At 31 December 2022 88

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
€   
COST
At 1 January 2023
and 31 December 2023 9,400,095
NET BOOK VALUE
At 31 December 2023 9,400,095
At 31 December 2022 9,400,095

The company's investments at the Balance Sheet date in the share capital of companies include the following:

LLC "Dniester Gardens"
Registered office: Ukraine
Nature of business: Production of fruits
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
€    €   
Aggregate capital and reserves 4,124,441 4,376,189
Profit/(loss) for the year 196,416 (249,747 )

Apple Hills Investments Limited (Registered number: 07784253)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
€    €   
Amounts owed to group undertakings 9,464,236 9,459,236
Other creditors 41,086 37,573
9,505,322 9,496,809

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: €    €   
1,000 Ordinary £1 1,142 1,142

9. RESERVES
Retained
earnings
€   

At 1 January 2023 (97,768 )
Deficit for the year (8,530 )
At 31 December 2023 (106,298 )