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Company Registration No. 12362675 (England and Wales)
Apple Group Limited Unaudited accounts for the year ended 30 April 2026
Apple Group Limited Unaudited accounts Contents
Page
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Apple Group Limited Company Information for the year ended 30 April 2026
Directors
Joel Sweeney Samantha Sweeney
Company Number
12362675 (England and Wales)
Registered Office
Castle Hill House 12 Castle Hill Windsor Berkshire SL4 1PD England
Accountants
James Norman Business Advisory Limited Castle Hill House 12 Castle Hill Windsor SL4 1PD
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Apple Group Limited Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,377,306 
2,381,325 
Investments
100 
100 
2,377,406 
2,381,425 
Current assets
Debtors
89,468 
615,096 
Cash at bank and in hand
510,968 
9,493 
600,436 
624,589 
Creditors: amounts falling due within one year
(877,274)
(892,909)
Net current liabilities
(276,838)
(268,320)
Total assets less current liabilities
2,100,568 
2,113,105 
Creditors: amounts falling due after more than one year
(503,189)
(646,850)
Provisions for liabilities
Deferred tax
(165,605)
(169,113)
Net assets
1,431,774 
1,297,142 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
1,431,672 
1,297,040 
Shareholders' funds
1,431,774 
1,297,142 
For the year ending 30 April 2026 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2026 and were signed on its behalf by
Samantha Sweeney Director Company Registration No. 12362675
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Apple Group Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Apple Group Limited is a private company, limited by shares, registered in England and Wales, registration number 12362675. The registered office is Castle Hill House, 12 Castle Hill, Windsor, Berkshire, SL4 1PD, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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. This is a parent company and is exempt from preparing group accounts as it qualifies as a small group.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in shares are included at cost price.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation provided
Plant & machinery
20% Straight Line
Fixtures & fittings
20% Straight Line
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 balance sheet date.
Deferred taxation
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.
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Apple Group Limited Notes to the Accounts for the year ended 30 April 2026
3
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2025
2,355,510 
5,579 
79,649 
2,440,738 
Additions
3,870 
- 
9,445 
13,315 
At 30 April 2026
2,359,380 
5,579 
89,094 
2,454,053 
Depreciation
At 1 May 2025
- 
2,780 
56,633 
59,413 
Charge for the year
- 
1,021 
16,313 
17,334 
At 30 April 2026
- 
3,801 
72,946 
76,747 
Net book value
At 30 April 2026
2,359,380 
1,778 
16,148 
2,377,306 
At 30 April 2025
2,355,510 
2,799 
23,016 
2,381,325 
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 May 2025
100 
Valuation at 30 April 2026
100 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
8,023 
8,231 
Other debtors
81,445 
606,865 
89,468 
615,096 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
73,309 
85,309 
VAT
736 
3,518 
Trade creditors
1,873 
11,000 
Amounts owed to group undertakings and other participating interests
750,987 
746,808 
Taxes and social security
46,210 
41,448 
Accruals
4,159 
4,826 
877,274 
892,909 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
503,189 
646,850 
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Apple Group Limited Notes to the Accounts for the year ended 30 April 2026
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
102 Ordinary shares of £1 each
102 
102 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to Directors
606,865 
81,590 
607,010 
81,445 
606,865 
81,590 
607,010 
81,445 
The loan to the directors is fully repayable on demand. Interest has been charged on the loan at the official HMRC rates.
10
Transactions with related parties
Within creditors is £750,987 (2025 - £746,808) owed to Apple Travel Limited which a company owned and controlled by the directors and is a subsidiary. Rent of £105,000 (2025 - £105,000) was received from Apple Travel Limited during the year.
11
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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