REGISTERED NUMBER: 12434463 (England and Wales)

APPLE CATERING HIRE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

B Oulds

REGISTERED OFFICE:

Apple Catering Hire

Rear Of 48-56 Glengall Road

Edgware

United Kingdom

HA8 8SX

REGISTERED NUMBER:

12434463 (England and Wales)

ACCOUNTANTS:

John Crook & Partners

Chartered Accountants

255 Green Lanes

Palmers Green

London

N13 4XE

FIXED ASSETS

Intangible assets

4

56,000

64,000

Tangible assets

5

19,681

23,615

75,681

87,615

CURRENT ASSETS

Stocks

13,250

10,500

Debtors

6

25,504

34,076

Cash at bank and in hand

139,458

166,186

178,212

210,762

CREDITORS

Amounts falling due within one year

7

184,836

229,218

NET CURRENT LIABILITIES

(6,624

)

(18,456

)

TOTAL ASSETS LESS CURRENT LIABILITIES

69,057

69,159

PROVISIONS FOR LIABILITIES

8

4,343

5,276

NET ASSETS

64,714

63,883

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

64,713

63,882

SHAREHOLDERS' FUNDS

64,714

63,883

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 her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 December 2025 and were signed by:

B Oulds - Director

1.	STATUTORY INFORMATION

Apple Catering Hire Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 2022, is being amortised evenly over its estimated useful life of ten 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% 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 Statement of Income and Retained Earnings, 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.

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 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

80,000

AMORTISATION

At 1 April 2024

16,000

Charge for year

8,000

At 31 March 2025

24,000

NET BOOK VALUE

At 31 March 2025

56,000

At 31 March 2024

64,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

8,878

19,882

3,839

32,599

Additions

360

-

666

1,026

At 31 March 2025

9,238

19,882

4,505

33,625

DEPRECIATION

At 1 April 2024

1,825

6,369

790

8,984

Charge for year

1,067

3,378

515

4,960

At 31 March 2025

2,892

9,747

1,305

13,944

NET BOOK VALUE

At 31 March 2025

6,346

10,135

3,200

19,681

At 31 March 2024

7,053

13,513

3,049

23,615

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,114

29,980

Other debtors

4,390

4,096

25,504

34,076

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

41,255

34,516

Other creditors

143,581

194,702

184,836

229,218

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

4,343

5,276

Deferred

tax

£

Balance at 1 April 2024

5,276

Provided during year

(933

)

Balance at 31 March 2025

4,343

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

1

1

1

10.	RELATED PARTY DISCLOSURES

Rent totalling £12000 (2024 £12000) was paid to M Oulds a parent of the director for the year to 31 March 2025. The amount owed at 31 March was £2000 (2024 £2000).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is B L Oulds.