2023-11-01 2024-10-31 07402401 AppleTree (Cheadle) Ltd false 07402401 2023-11-01 2024-10-31 07402401 uk-bus:Director1 2023-11-01 2024-10-31 07402401 uk-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07402401 uk-bus:SmallEntities 2023-11-01 2024-10-31 07402401 uk-bus:FullAccounts 2023-11-01 2024-10-31 07402401 uk-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07402401 2023-11-01 07402401 2024-10-31 07402401 2023-10-31 xbrli:pure iso4217:GBP 07402401 2022-11-01 2023-10-31
Company Registration Number : 07402401 (England and Wales)
07402401
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2024-10-31
false
AppleTree (Cheadle) Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2023-11-01
AppleTree (Cheadle) Ltd
Unaudited filleted financial statements
For the year ended 31 October 2024
AppleTree (Cheadle) Ltd
Contents
For the year ended 31 October 2024

CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 7


AppleTree (Cheadle) Ltd
Company Information
For the year ended 31 October 2024

Company registration number 07402401 (England and Wales)
Directors Alison Proctor
Registered office address C/O Astonia Associates
Business & Technology Centre, Bessemer Drive
Stevenage
Hertfordshire
SG1 2DX
Accountant Astonia Associates Limited
Chartered Management Accountants
Dns House, 382 Kenton Road
Harrow, Middlesex
HA3 8DP
AppleTree (Cheadle) Ltd
Statement of Financial Position
For the year ended 31 October 2024

2024 2023
Notes £ £
Fixed assets
Property, plant and equipment 411 548
Investment Property 285,000 275,000
5 285,411 275,548
Current assets
Debtors 16,829 -
Cash and cash equivalents 36,708 36,453
53,537 36,453
Current liabilities
Creditors: Amounts falling due within one year (4,056) (9,534)
Corporation tax payable (13,889) (12,105)
(17,945) (21,639)
Net current assets/(liabilities) 35,591 14,814
Total assets less current liabilities 321,002 290,362
Non-current liabilities
Creditors: Amounts falling due after more than one year (147,610) (41,147)
Provisions for liabilities (78) (104)
Net assets/(liabilities) 173,314 249,111
Capital and reserves
Called up share capital 1 2
Revaluation reserve 139,651 129,651
Other reserve 1 -
Retained earnings 33,661 119,458
Shareholder's funds 173,314 249,111
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts 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 profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 09 July 2025
.............................
Alison Proctor (Director)
Company registration number: 07402401
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2024-10-31 31 October 2024
2024 2023
£ £
Fixed Assets 285,411 275,548
Current Assets 53,537 36,453
Creditors: amounts falling due within one year (17,945) (21,639)
Net current assets/(liabilities) 35,591 14,814
Total assets less current liabilities 321,002 290,362
CREDITORS: Amounts falling due more than one year (147,610) (41,147)
Provisions for liabilities (78) (104)
Net Assets/(liabilities) 173,314 249,111
Capital and Reserves 173,314 249,111
For the year ending 31/10/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. For the year ending 31-10-2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 09 July 2025 2025-07-09 and signed on behalf of the board,
.............................
Alison Proctor
Director
Company registration number: 07402401
AppleTree (Cheadle) Ltd
Notes to the Financial Statements
For the year ended 31 October 2024

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is C/O Astonia Associates, Business and amp; Technology Centre, Bessemer Drive, Stevenage, Hertfordshire, SG1 2DX.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Rental income
Rental income from operating leases are recognised on a straight-line basis over the term of the relevant lease. Rental Income is included within other income from fixed assets.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles
Fixtures and Fittings25% reducing balance
Equipment25% reducing balance
Motor Cars
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, cash and cash equivalents, trade and other payables, and loans and borrowings.

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instruments. Financial assets and financial liabilities are initially measured at fair value.
Loans and borrowings
These are initially recognised at fair value, based upon the nominal amount outstanding. Subsequent to initial recognition, they are recorded at amortised cost. Borrowing costs arising on bank borrowings are expensed as incurred within financial expense using the effective interest method.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement 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 current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax liabilities and assets 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.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Employees
During the year, the average number of employees including director was 5 (2023 : 2).

(5) Fixed assets
Tangible

£
Investments
Property
£
Totals

£
Cost
As at 01 November 20235,655275,000280,655
Revaluation-10,00010,000
As at 31 October 20245,655285,000290,655
Depreciation/Amortisation
As at 01 November 20235,107-5,107
For the year137-137
As at 31 October 20245,244-5,244
Net book value
As at 31 October 2024411285,000285,411
As at 31 October 2023548275,000275,548

(6) Mortgage (Creditors > 1 year)
The mortgage is secured by the property.

(7) Revaluation Reserves
These financial statements for the year ended 31st October 2024 are the financial statements of the company prepared in
accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

The property is being measured at fair value under FRS 102 and fair value gains of £10,000 are reported in revaluation reserves.