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Company Registration No. 08688467 (England and Wales)
THE APPLE TREE TEAROOMS LTD Unaudited accounts for the year ended 31 October 2025
THE APPLE TREE TEAROOMS LTD Unaudited accounts Contents
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THE APPLE TREE TEAROOMS LTD Company Information for the year ended 31 October 2025
Directors
Barbara Groves Jolyon Groves
Company Number
08688467 (England and Wales)
Registered Office
5A OLD SQUARE WARWICK WARWICKSHIRE CV34 4RA
Accountants
Accounts and Returns Ltd 26 Smith St Warwick CV34 4HS
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THE APPLE TREE TEAROOMS LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,137 
1,137 
Tangible assets
4,383 
6,223 
5,520 
7,360 
Current assets
Inventories
400 
- 
Debtors
580 
623 
Cash at bank and in hand
6,511 
5,919 
7,491 
6,542 
Creditors: amounts falling due within one year
(77,708)
(74,673)
Net current liabilities
(70,217)
(68,131)
Net liabilities
(64,697)
(60,771)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(64,707)
(60,781)
Shareholders' funds
(64,697)
(60,771)
For the year ending 31 October 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 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 25 June 2026 and were signed on its behalf by
Jolyon Groves Director Company Registration No. 08688467
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THE APPLE TREE TEAROOMS LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
THE APPLE TREE TEAROOMS LTD is a private company, limited by shares, registered in England and Wales, registration number 08688467. The registered office is 5A OLD SQUARE, WARWICK, WARWICKSHIRE, CV34 4RA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
25% Reducing Balance
Plant & machinery
25% Reducing Balance
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2024
25,299 
At 31 October 2025
25,299 
Amortisation
At 1 November 2024
24,162 
At 31 October 2025
24,162 
Net book value
At 31 October 2025
1,137 
At 31 October 2024
1,137 
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THE APPLE TREE TEAROOMS LTD Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
8,344 
26,901 
- 
35,245 
At 31 October 2025
8,344 
26,901 
- 
35,245 
Depreciation
At 1 November 2024
7,992 
20,746 
284 
29,022 
Charge for the year
88 
1,539 
213 
1,840 
At 31 October 2025
8,080 
22,285 
497 
30,862 
Net book value
At 31 October 2025
264 
4,616 
(497)
4,383 
At 31 October 2024
352 
6,155 
(284)
6,223 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
61 
104 
Accrued income and prepayments
519 
519 
580 
623 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
888 
893 
Loans from directors
76,820 
73,780 
77,708 
74,673 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Transactions with related parties
During the year, the company received a loan amounting to £76,820 (2024: £73,780) from a member of key management personnel. The loan is to be repaid on demand and interest-free. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
10
Average number of employees
During the year the average number of employees was 0 (2024: 2).
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