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Registration number: 09783903

Salisbury Apps Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Salisbury Apps Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Salisbury Apps Limited

Company Information

Directors

Mrs D E Tuplin

Mr D W G Tuplin

Registered office

Unit 2G, Fitz Gilbert Court
Castledown Business Park
Ludgershall
Andover
SP11 9FA

Accountants

Numeric Accounting
Chartered Certified Accountants
Suite 1 The Portway Centre
Old Sarum Park
Old Sarum
Salisbury
Wiltshire
SP4 6EB

 

Salisbury Apps Limited

(Registration number: 09783903)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

1,000

1,000

Tangible assets

5

39,646

27,796

 

40,646

28,796

Current assets

 

Stocks

6

1,000

-

Debtors

7

43,281

5,681

Cash at bank and in hand

 

32,084

47,272

 

76,365

52,953

Creditors: Amounts falling due within one year

8

(50,027)

(28,683)

Net current assets

 

26,338

24,270

Total assets less current liabilities

 

66,984

53,066

Creditors: Amounts falling due after more than one year

8

(19,458)

(23,622)

Provisions for liabilities

(4,000)

(5,729)

Net assets

 

43,526

23,715

Capital and reserves

 

Called up share capital

9

2

2

Retained earnings

43,524

23,713

Shareholders' funds

 

43,526

23,715

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

 

Salisbury Apps Limited

(Registration number: 09783903)
Balance Sheet as at 30 September 2024 (continued)

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 May 2025 and signed on its behalf by:
 

.........................................
Mr D W G Tuplin
Director

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 2G, Fitz Gilbert Court
Castledown Business Park
Ludgershall
Andover
SP11 9FA
England

These financial statements were authorised for issue by the Board on 27 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and Fittings

25% Reducing Balance

Computer Equipment

33% Straight Line

Motor Vehicle

25% Reducing Balance

Stocks

The cost of work in progress comprises direct labour costs and those overheads that have been incurred in bringing a project to its current stage of completion.

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
 Recognition and measurement
When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2023 - 5).

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

4

Intangible assets

Other intangible assets
 £

Total
£

Cost or valuation

At 1 October 2023

1,000

1,000

At 30 September 2024

1,000

1,000

Amortisation

Carrying amount

At 30 September 2024

1,000

1,000

At 30 September 2023

1,000

1,000

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

5

Tangible assets

Fixtures and fittings
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2023

26,885

25,648

-

52,533

Additions

-

4,405

21,250

25,655

Disposals

-

(2,861)

-

(2,861)

At 30 September 2024

26,885

27,192

21,250

75,327

Depreciation

At 1 October 2023

7,176

17,561

-

24,737

Charge for the year

4,927

6,221

2,656

13,804

Eliminated on disposal

-

(2,860)

-

(2,860)

At 30 September 2024

12,103

20,922

2,656

35,681

Carrying amount

At 30 September 2024

14,782

6,270

18,594

39,646

At 30 September 2023

19,709

8,087

-

27,796

6

Stocks

2024
£

2023
£

Work in progress

1,000

-

7

Debtors

Current

2024
£

2023
£

Trade debtors

38,882

2,234

Prepayments

727

-

Other debtors

3,672

3,447

 

43,281

5,681

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

10

4,164

4,164

Taxation and social security

 

26,014

23,832

Accruals and deferred income

 

118

142

Other creditors

 

19,731

545

 

50,027

28,683

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

10

19,458

23,622

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

2

2

2

2

       

10

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

19,458

23,622

 

Salisbury Apps Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

10

Loans and borrowings (continued)

Current loans and borrowings

2024
£

2023
£

Bank borrowings

4,164

4,164

11

Dividends

2024

2023

£

£

Interim dividend of £10,000.00 (2023 - £32,000.00) per ordinary share

20,000

64,000

 

 

12

Related party transactions

Transactions with directors

2024

At 1 October 2023
£

Advances to director
£

Repayments by director
£

At 30 September 2024
£

Mr D W G Tuplin

The loan is interrest free with no fixed date of repayment.

(334)

18,000

(36,782)

(19,117)

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

25,140

21,666

Contributions paid to money purchase schemes

11,000

12,000

36,140

33,666