REGISTERED NUMBER: 08086148 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

MD Apps Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

36,330

1,494

36,330

1,494

CURRENT ASSETS

Debtors

6

21,632

57

Cash at bank

25,127

55,542

46,759

55,599

CREDITORS

Amounts falling due within one year

7

(18,071

)

(8,962

)

NET CURRENT ASSETS

28,688

46,637

TOTAL ASSETS LESS CURRENT LIABILITIES

65,018

48,131

CREDITORS

Amounts falling due after more than one year

8

-

(1,857

)

PROVISIONS FOR LIABILITIES

(7,057

)

(284

)

NET ASSETS

57,961

45,990

CAPITAL AND RESERVES

Called up share capital

2

1

Retained earnings

57,959

45,989

57,961

45,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 22 August 2025 and were signed by:

Mr M D Davenport - Director

1.	STATUTORY INFORMATION

MD Apps 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:

08086148

Registered office:

41 Linnet Grove

Macclesfield

Cheshire

SK10 3QS

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, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

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.

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 machinery

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

10,000

Disposals

(10,000

)

At 31 March 2025

-

AMORTISATION

At 1 April 2024

10,000

Eliminated on disposal

(10,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

18,080

-

-

18,080

Additions

-

44,690

4,198

48,888

Disposals

(1,299

)

-

-

(1,299

)

At 31 March 2025

16,781

44,690

4,198

65,669

DEPRECIATION

At 1 April 2024

16,586

-

-

16,586

Charge for year

1,083

11,173

1,385

13,641

Eliminated on disposal

(888

)

-

-

(888

)

At 31 March 2025

16,781

11,173

1,385

29,339

NET BOOK VALUE

At 31 March 2025

-

33,517

2,813

36,330

At 31 March 2024

1,494

-

-

1,494

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

57

Other debtors

21,632

-

21,632

57

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

-

8,962

Other creditors

18,071

-

18,071

8,962

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

-

1,857

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties during the period were Mr Matthew Davenport and Ms Alexandra Stokes.