REGISTERED NUMBER: 09876846 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Appleby's Specialities Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Appleby

R S K Appleby

J Appleby

REGISTERED OFFICE:

Archwood House

46 - 48 Long Street

Middleton

Manchester

M24 6UQ

REGISTERED NUMBER:

09876846 (England and Wales)

ACCOUNTANTS:

Archwood Accountants

Archwood House

46-48 Long Street

Middleton

Manchester

M24 6UQ

FIXED ASSETS

Property, plant and equipment

4

15,495

17,729

CURRENT ASSETS

Inventories

16,000

8,000

Debtors

5

1,738

934

Cash at bank and in hand

13,473

17,819

31,211

26,753

CREDITORS

Amounts falling due within one year

6

16,424

18,021

NET CURRENT ASSETS

14,787

8,732

TOTAL ASSETS LESS CURRENT LIABILITIES

30,282

26,461

CREDITORS

Amounts falling due after more than one year

7

-

(2,114

)

PROVISIONS FOR LIABILITIES

(2,944

)

(3,369

)

NET ASSETS

27,338

20,978

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

27,238

20,878

27,338

20,978

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 15 June 2026 and were signed on its behalf by:

S Appleby - Director

1.	STATUTORY INFORMATION

Appleby's Specialities Ltd 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Inventories 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 balance sheet date.

Deferred tax

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

17,737

3,943

20,220

302

42,202

Additions

-

225

-

949

1,174

At 30 November 2025

17,737

4,168

20,220

1,251

43,376

DEPRECIATION

At 1 December 2024

7,272

591

16,444

166

24,473

Charge for year

1,569

537

944

358

3,408

At 30 November 2025

8,841

1,128

17,388

524

27,881

NET BOOK VALUE

At 30 November 2025

8,896

3,040

2,832

727

15,495

At 30 November 2024

10,465

3,352

3,776

136

17,729

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

1,738

934

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

2,114

4,146

Trade creditors

4,945

5,027

Tax

4,120

4,235

Social security and other taxes

1,003

1,144

Pension

328

310

VAT

1,705

420

Directors' current accounts

314

934

Accrued expenses

1,895

1,805

16,424

18,021

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

-

2,114