Applewood Data Services Limited


Director	Peter Raymond Moran


Company Secretary	Jane Beth Moran


Registered Address	5/6 Salmon Fields Business Village
	Oldham
	OL2 6HT


Place of Business	The Barn
	3a Smethurst Street
	Middleton
	Manchester
	M24 2BA


Registered Number	05412873 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		1,500
Tangible assets	4		-		7,400
			-		8,900
Current assets
Stocks		5,088		3,234
Debtors	5	56,428		59,069
Cash at bank and on hand		39		5,727
		61,555		68,030
Creditors amounts falling due within one year	6	(58,086)		(60,528)
Net current assets (liabilities)			3,469		7,502
Total assets less current liabilities			3,469		16,402
Creditors amounts falling due after one year	7		(2,497)		(12,498)
Net assets			972		3,904
Capital and reserves
Profit and loss account			972		3,904
Shareholders' funds			972		3,904

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 11 September 2025, and are signed on its behalf by:

Peter Raymond Moran
Director
Registered Company No. 05412873

Applewood Data Services Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company & pension scheme are charged to profit or loss in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Amortisation is provided in order to write off each asset over its estimated useful economic life.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

	Finance leases and hire purchase contracts
	Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Finance leases and hire purchase contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	30,000
	At 31 March 25	30,000
	Amortisation and impairment
	At 01 April 24	28,500
	Charge for year	1,500
	At 31 March 25	30,000
	Net book value
	At 31 March 25	-
	At 31 March 24	1,500

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	59,400
	At 31 March 25	59,400
	Depreciation and impairment
	At 01 April 24	52,000
	Charge for year	7,400
	At 31 March 25	59,400
	Net book value
	At 31 March 25	-
	At 31 March 24	7,400

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	23,651	27,579
Other debtors	32,777	31,490
Total	56,428	59,069

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	9,811	8,684
Bank borrowings and overdrafts	11,334	13,281
Taxation and social security	23,872	25,704
Finance lease and HP contracts	-	2,536
Other creditors	3,512	2,208
Accrued liabilities and deferred income	9,557	8,115
Total	58,086	60,528

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,497	12,498
Total	2,497	12,498

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	-		2,536