Company Registration No. 10261829 (England and Wales)
Appleby Homes Limited
Unaudited accounts
for the year ended 31 July 2025
Appleby Homes Limited
Unaudited accounts
Contents
Appleby Homes Limited
Company Information
for the year ended 31 July 2025
Directors
Daniel Appleby-Miller
Eleanor Appleby
Company Number
10261829 (England and Wales)
Registered Office
8 Percy Street
Rotherham
S65 1ED
United Kingdom
Appleby Homes Limited
Statement of financial position
as at 31 July 2025
Investment property
785,000
785,000
Cash at bank and in hand
14,878
16,428
Creditors: amounts falling due within one year
(216,477)
(223,248)
Net current liabilities
(170,488)
(175,966)
Total assets less current liabilities
614,512
609,034
Creditors: amounts falling due after more than one year
(528,750)
(528,750)
Provisions for liabilities
Deferred tax
(38,602)
(37,233)
Called up share capital
100
100
Profit and loss account
47,060
42,951
Shareholders' funds
47,160
43,051
For the year ending 31 July 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 15 June 2026 and were signed on its behalf by
Daniel Appleby-Miller
Director
Company Registration No. 10261829
Appleby Homes Limited
Notes to the Accounts
for the year ended 31 July 2025
Appleby Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 10261829. The registered office is 8 Percy Street, Rotherham, S65 1ED, United Kingdom.
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.
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.
The accounts are prepared in sterling, which is this functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover is recognised at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes, for goods and services provided in the normal course of business.
The company recognises revenue when rent is received from a tenant.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss.
Fixtures & fittings
33% Straight Line
Computer equipment
50% Straight Line
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Appleby Homes Limited
Notes to the Accounts
for the year ended 31 July 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts.
Deferred tax is provided in respect of timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax assets and liabilities are not discounted.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2024
30,055
809
30,864
At 31 July 2025
30,055
809
30,864
At 1 August 2024
30,055
809
30,864
At 31 July 2025
30,055
809
30,864
Fair value at 1 August 2024
785,000
The directors have revalued the properties and deem the amount at the balance sheet date to be the current market value. There has been no valuation of investment property by an independent valuer as at 31/07/2025.
Amounts falling due within one year
Other debtors
31,012
31,012
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Creditors: amounts falling due within one year
2025
2024
Taxes and social security
3,483
2,161
Other creditors
108,686
147,127
Loans from directors
100,127
69,343
Appleby Homes Limited
Notes to the Accounts
for the year ended 31 July 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
528,750
528,750
Aggregate of amounts that fall due for payment after five years
348,750
528,750
Bank loans of £528,750 (2024 - £528,750) are secured by way of fixed charges over individual investment properties.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Transactions with related parties
The directors have loaned money to the company.
At the balance sheet date, the amount owed to the directors was £100,127 (2024 - £69,343).
Interest has been charged at a rate of 6% on £20,000 of this loan and 4.5% on £40,000 of this loan. No interest has been charged on the loan of £40,127. The loans are repayable on demand.
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Average number of employees
During the year the average number of employees was 2 (2024: 2).