Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 06400841 Joanna Mifsud Jonathan Mifsud iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06400841 2023-10-31 06400841 2024-10-31 06400841 2023-11-01 2024-10-31 06400841 frs-core:CurrentFinancialInstruments 2024-10-31 06400841 frs-core:FurnitureFittings 2024-10-31 06400841 frs-core:FurnitureFittings 2023-11-01 2024-10-31 06400841 frs-core:FurnitureFittings 2023-10-31 06400841 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 06400841 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 06400841 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 06400841 frs-core:WithinOneYear 2024-10-31 06400841 frs-core:ShareCapital 2024-10-31 06400841 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 06400841 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 06400841 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 06400841 frs-bus:SmallEntities 2023-11-01 2024-10-31 06400841 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 06400841 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 06400841 frs-bus:Director1 2023-11-01 2024-10-31 06400841 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 06400841 frs-countries:EnglandWales 2023-11-01 2024-10-31 06400841 2022-10-31 06400841 2023-10-31 06400841 2022-11-01 2023-10-31 06400841 frs-core:CurrentFinancialInstruments 2023-10-31 06400841 frs-core:BetweenOneFiveYears 2023-10-31 06400841 frs-core:WithinOneYear 2023-10-31 06400841 frs-core:ShareCapital 2023-10-31 06400841 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 06400841
Appletree Support Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 06400841
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,796 7,463
7,796 7,463
CURRENT ASSETS
Debtors 5 191,929 233,456
Cash at bank and in hand 317,460 157,336
509,389 390,792
Creditors: Amounts Falling Due Within One Year 6 (70,757 ) (58,589 )
NET CURRENT ASSETS (LIABILITIES) 438,632 332,203
TOTAL ASSETS LESS CURRENT LIABILITIES 446,428 339,666
PROVISIONS FOR LIABILITIES
Deferred Taxation (726 ) (1,418 )
NET ASSETS 445,702 338,248
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 445,602 338,148
SHAREHOLDERS' FUNDS 445,702 338,248
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Joanna Mifsud
Director
30/05/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Appletree Support Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06400841 . The registered office is Pelham House, 13 The Pallant, Havant, Hampshire, PO9 1BE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised on the basis of when the care services are provided, and is recognised in the period the services are provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Fixtures & Fittings 25% straight line
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined contributions scheme for the benefit of its director and employees.  Contributions payable are charged to the profit and loss account in the period in which they are payable.  The assets of the scheme are held separately from those of the company in an independently administered fund.
2.7. Government Grant
Government grants are recognised in the financial statements using the accrual model once there is reasonable assurance that any attached conditions are complied with, and the grants will be received.  Grants providing immediate financial support are recognised in other income in the period the grant becomes receivable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2023: 24)
33 24
Page 2
Page 3
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2023 6,470 29,831 36,301
Additions 1,651 2,733 4,384
Disposals (822 ) (745 ) (1,567 )
As at 31 October 2024 7,299 31,819 39,118
Depreciation
As at 1 November 2023 1,924 26,914 28,838
Provided during the period 730 2,371 3,101
Disposals (246 ) (371 ) (617 )
As at 31 October 2024 2,408 28,914 31,322
Net Book Value
As at 31 October 2024 4,891 2,905 7,796
As at 1 November 2023 4,546 2,917 7,463
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 112,283 153,306
Other debtors 79,646 80,150
191,929 233,456
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,142 1,118
Other creditors 10,224 10,715
Taxation and social security 58,391 46,756
70,757 58,589
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3
Page 4
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 22,800 22,800
Later than one year and not later than five years - 22,800
22,800 45,600
Page 4