Registration number: 02463251

British Apples and Pears Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

British Apples and Pears Limited

Company Information

Directors

R A Hinge A M Capper N J Bardsley J S Simpson C J D Atkins T E Hulme M W Gaskain L J Burnside R M Goatham R C Collingwood

Registered office

BGA House Nottingham Road Louth Lincolnshire LN11 0WB

British Apples and Pears Limited

(Registration number: 02463251)
Balance Sheet as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	6,733	-
Investments	5	5	5
Other financial assets	6	2	2
		6,740	7
Current assets
Debtors	7	249,202	101,357
Cash at bank and in hand		535,765	529,229
		784,967	630,586
Creditors: Amounts falling due within one year	8	(150,542)	(132,536)
Net current assets		634,425	498,050
Net assets		641,165	498,057
Capital and reserves
Called up share capital	9	19,100	19,100
Capital redemption reserve		22,612	22,612
Retained earnings		599,453	456,345
Shareholders' funds		641,165	498,057

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 April 2026 and signed on its behalf by:
 

......................................... A M Capper Director

British Apples and Pears Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 02463251.

The address of its registered office is:
BGA House
Nottingham Road
Louth
Lincolnshire
LN11 0WB

The financial statements cover the individual entity, British Apples and Pears Limited.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 16 April 2026 was Adam Millson ACA, who signed for and on behalf of Forrester Boyd Limited.

Revenue recognition

Revenue represents the invoiced value (excluding Value Added Tax) of levies raised on members and of services provided during the year.

Tax

The company trades as a mutual society and accordingly no corporation tax is chargeable on its excess of income over expenditure arising from its activities with members. Corporation tax chargeable on other income of the society at rates current during the period of the accounts.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website costs	20% per annum of cost

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

British Apples and Pears Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the Company during the year was 0 (2024 - 0).

British Apples and Pears Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

4	Intangible assets

	Website costs  £	Total £
Cost or valuation
Additions acquired separately	8,000	8,000
At 31 July 2025	8,000	8,000
Amortisation
Amortisation charge	1,267	1,267
At 31 July 2025	1,267	1,267
Carrying amount
At 31 July 2025	6,733	6,733

5	Investments

	2025 £	2024 £
Investments in subsidiaries	5	5