REGISTERED NUMBER: 04910431 (England and Wales)

Apple Technical Solutions Limited

Unaudited Financial Statements

for the Year Ended 31 October 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

S M Marden

Mrs S A Marden

A D Searle

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

04910431 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

Handelsbanken

1st Floor

Equity House

Blackbrook Park Avenue

Taunton

Somerset

TA1 2PX

FIXED ASSETS

Tangible assets

5

196,616

101,085

CURRENT ASSETS

Stocks

2,500

2,500

Debtors

572,547

478,439

Cash at bank

338,111

152,391

913,158

633,330

CREDITORS

Amounts falling due within one year

506,148

325,889

NET CURRENT ASSETS

407,010

307,441

TOTAL ASSETS LESS CURRENT LIABILITIES

603,626

408,526

CREDITORS

Amounts falling due after more than one year

(47,473

)

(2,584

)

PROVISIONS FOR LIABILITIES

(49,154

)

(25,271

)

NET ASSETS

506,999

380,671

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

506,799

380,471

SHAREHOLDERS' FUNDS

506,999

380,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by:

S M Marden - Director

1.	STATUTORY INFORMATION

Apple Technical Solutions Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 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 Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

300,263

Additions

154,301

Disposals

(39,873

)

At 31 October 2025

414,691

DEPRECIATION

At 1 November 2024

199,178

Charge for year

41,207

Eliminated on disposal

(22,310

)

At 31 October 2025

218,075

NET BOOK VALUE

At 31 October 2025

196,616

At 31 October 2024

101,085

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 November 2024

29,590

Additions

88,885

At 31 October 2025

118,475

DEPRECIATION

At 1 November 2024

17,106

Charge for year

7,346

At 31 October 2025

24,452

NET BOOK VALUE

At 31 October 2025

94,023

At 31 October 2024

12,484

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

61,230

8,785

The hire purchase agreements are secured against the asset to which they relate.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is SM Marden and Mrs SA Marden.

The company was controlled in the current and previous period by the above directors, by virtue of the fact that between them they own the majority of the company's issued share capital.