APPLESON-JUDD LIMITED Accounts






APPLESON-JUDD LIMITED

	Company No. 03852516
		Information for Filing with The Registrar
		30 November 2025

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

for the year ended 30 November 2025

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.

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

Reserves

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