APPLESON-JUDD LIMITED Filleted Accounts Cover |  |

| APPLESON-JUDD LIMITED |
|  | Company No. 03852516 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 30 November 2025 |  |  |

APPLESON-JUDD LIMITED Balance Sheet Registrar |  |

at | 30 November 2025 |  |  |  |  |  |  |
Company No. | 03852516 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 5 | 6,130 |  |  |  | 7,279
|  |  |  |  |  | 6,130 |  |  |  | 7,279
Current assets |  |  |  |  |  |  |
| Stocks |  | 6 | 4,525 |  |  |  | 6,025
| Debtors |  | 7 | 229,759 |  |  |  | 204,882
| Cash at bank and in hand |  |  | 20,972 |  |  |  | -
|  |  |  |  |  | 255,256 |  |  |  | 210,907
Creditors: Amount falling due within one year | 8 | (122,870) |  |  |  | (149,199)
Net current assets |  |  | 132,386 |  |  |  | 61,708
Total assets less current liabilities |  |  | 138,516 |  |  |  | 68,987
Net assets |  |  | 138,516 |  |  |  | 68,987
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 200 |  |  |  | 200
| Profit and loss account |  | 9 | 138,316 |  |  |  | 68,787
Total equity |  |  | 138,516 |  |  |  | 68,987
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 2025 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 responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 22 January 2026 and signed on its behalf by: |  |
K.J. Appleson |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
22 January 2026 |  |  |  |  |  |  |  |

APPLESON-JUDD LIMITED Notes to the Accounts Registrar |  |

for the year ended 30 November 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| APPLESON-JUDD LIMITED is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 03852516 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| UNIT 437A BIRCH PARK STREET |  |  |  |  |  |  |  |  |  |
| THORP ARCH ESTATE |  |  |  |  |  |  |  |  |  |
| WETHERBY |  |  |  |  |  |  |  |  |  |
| WEST YORKSHIRE |  |  |  |  |  |  |  |  |  |
| LS23 7FG |  |  |  |  |  |
| The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Revenue recognition |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; • the amount of revenue can be measured reliably; • it is probable that the economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Plant and machinery |  | 25% reducing balance |  |  |  |  |  |
|  | Motor vehicles |  | 15% reducing balance |  |  |  |  |  |

| Research and development costs |  |  |  |  |  |  |
| Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

| Taxation |  |  |  |  |  |
| Income tax expense represents the sum of the tax currently payable.

| Stocks |  |  |  |  |  |  |  |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 13 |  |  |  | 13

4 | Taxation |  |  |  |  |  |  |  |
|  | (a) Tax on profit on ordinary activities |  |  | 2025 |  |  |  | 2024
|  | The tax charge is made up as follows: |  |  |  | £ |  |  |  | £
|  | UK corporation tax |  |  |  |  |  |  |  |
|  | Charge for the period |  |  |  | 5,882 |  |  |  | -
|  | Charge for prior periods |  |  |  | - |  |  |  | (19,318)
|  | Total corporation tax |  |  |  | 5,882 |  |  |  | (19,318)
|  | Tax on profit on ordinary activities |  |  |  | 5,882 |  |  |  | (19,318)
|  | (b) Factors affecting the total tax charge for the period |  |  |  |  |
|  | The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
|  | Lower |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  | -8446 |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Profit on ordinary activities before tax |  |  |  | 75,411 |  |  |  | (46,975)
|  | Standard rate of corporation tax in the United Kingdom |  | 19% |  |  |  | 19%
|  | Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom |  | 14,328 |  |  |  | (8,925)
|  | Expenses not deductible for tax purposes |  | 218 |  |  |  | 8,925
|  | Adjustments to charge in respect of prior periods |  | - |  |  |  | (19,318)
|  | Utilisation of tax losses |  | (8,664) |  |  |  | -
|  | Tax on profit on ordinary activities |  |  |  | 5,882 |  |  |  | (19,318)

5 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Plant and machinery |  | Motor vehicles |  | Total
|  |  |  |  |  |  |  |  |  | £ |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 December 2024 |  |  |  |  |  | 9,434 |  | 42,927 |  | 52,361
|  | At 30 November 2025 |  |  |  |  |  | 9,434 |  | 42,927 |  | 52,361
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 December 2024 |  |  |  |  |  | 8,863 |  | 36,219 |  | 45,082
|  | Charge for the year |  |  |  |  |  | 143 |  | 1,006 |  | 1,149
|  | At 30 November 2025 |  |  |  |  |  | 9,006 |  | 37,225 |  | 46,231
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 30 November 2025 |  |  |  |  |  | 428 |  | 5,702 |  | 6,130
|  | At 30 November 2024 |  |  |  |  |  | 571 |  | 6,708 |  | 7,279

6 | Stocks |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Raw materials and consumables |  |  |  | 4,525 |  |  |  | 6,025
|  |  |  |  |  |  |  |  |  | 4,525 |  |  |  | 6,025

7 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 229,759 |  |  |  | 204,882
|  |  |  |  |  |  |  |  |  | 229,759 |  |  |  | 204,882

8 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | - |  |  |  | 23,782
|  | Trade creditors |  |  |  | 63,594 |  |  |  | 47,945
|  | Taxes and social security |  |  |  | 34,452 |  |  |  | 15,362
|  | Loans from directors |  |  |  | 22,750 |  |  |  | 60,000
|  | Other creditors |  |  |  | 2,074 |  |  |  | 2,111
|  | Accruals and deferred income |  |  |  | - |  |  |  | (1)
|  |  |  |  |  |  |  |  |  | 122,870 |  |  |  | 149,199

9 | Reserves |  |  |  |  |  |  |  |
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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