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REGISTERED NUMBER: 07935860 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

APM FRESH (UK) LIMITED

APM FRESH (UK) LIMITED (REGISTERED NUMBER: 07935860)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024










Page

Balance Sheet 1

Notes to the Financial Statements 3


APM FRESH (UK) LIMITED (REGISTERED NUMBER: 07935860)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,019 24,053
21,019 24,053

CURRENT ASSETS
Stocks 11,011 15,589
Debtors 6 612,784 729,994
Cash at bank and in hand 1,260,489 1,029,173
1,884,284 1,774,756
CREDITORS
Amounts falling due within one year 7 552,922 322,387
NET CURRENT ASSETS 1,331,362 1,452,369
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,352,381

1,476,422

PROVISIONS FOR LIABILITIES 5,252 6,009
NET ASSETS 1,347,129 1,470,413

CAPITAL AND RESERVES
Called up share capital 9 145 145
Capital redemption reserve 55 55
Retained earnings 1,346,929 1,470,213
SHAREHOLDERS' FUNDS 1,347,129 1,470,413

APM FRESH (UK) LIMITED (REGISTERED NUMBER: 07935860)

BALANCE SHEET - continued
30 NOVEMBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





M C Dadge - Director


APM FRESH (UK) LIMITED (REGISTERED NUMBER: 07935860)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1. STATUTORY INFORMATION

APM Fresh (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07935860

Registered office: Suite 1 Tadcaster House
Kempton Road
Pershore
Worcestershire
WR10 2TA

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax
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.

APM FRESH (UK) LIMITED (REGISTERED NUMBER: 07935860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 December 2023
and 30 November 2024 80,000
Amortisation
At 1 December 2023
and 30 November 2024 80,000
Net book value
At 30 November 2024 -
At 30 November 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
equipment
£   
Cost
At 1 December 2023 75,079
Additions 2,314
At 30 November 2024 77,393
Depreciation
At 1 December 2023 51,026
Charge for year 5,348
At 30 November 2024 56,374
Net book value
At 30 November 2024 21,019
At 30 November 2023 24,053

APM FRESH (UK) LIMITED (REGISTERED NUMBER: 07935860)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 583,410 624,189
Amounts owed by group undertakings - 57,514
Other debtors 29,374 48,291
612,784 729,994

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 187,090 136,023
Amounts owed to group undertakings 293,967 46,408
Taxation and social security 65,978 132,639
Other creditors 5,887 7,317
552,922 322,387

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 29,191 50,042
Between one and five years - 29,191
29,191 79,233

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
65 Ordinary A £1 65 65
80 Ordinary B £1 80 80
145 145

10. PENSION COMMITMENTS

The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £275 (2023 - £613) were payable to the fund at the balance sheet date and are included in other creditors.