Apple Accountancy Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06596872

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		491,400		491,400
Tangible Assets	5		11,271		14,088

			502,671		505,488
CURRENT ASSETS
Cash at bank and in hand		438,705		142,180

		438,705		142,180
Creditors: Amounts Falling Due Within One Year		(602,988 )		(470,167 )

NET CURRENT ASSETS (LIABILITIES)			(164,283 )		(327,987 )

TOTAL ASSETS LESS CURRENT LIABILITIES			338,388		177,501

NET ASSETS			338,388		177,501

CAPITAL AND RESERVES
Called up share capital			101		101
Profit and Loss Account			338,287		177,400

SHAREHOLDERS' FUNDS			338,388		177,501

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Apple Accountancy Services Limited

Balance Sheet (continued)

As At 31 July 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Anuj Khanna

Director

30th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Apple Accountancy Services Limited Registered number 06596872 is a limited by shares company incorporated in England & Wales. The Registered Office is Apple Accountancy Services Ltd, 146 Manor Way, Borehamwood, WD6 1QX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. Goodwill is tested annually for impairment.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% on cost
Computer Equipment	20% reducing balance

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

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Apple Accountancy Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	5	5
Sales, marketing and distribution	1	1

	6	6

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	536,400

As at 31 July 2025	536,400

Amortisation
As at 1 August 2024	45,000

As at 31 July 2025	45,000

Net Book Value
As at 31 July 2025	491,400

As at 1 August 2024	491,400

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	30,943	34,505	65,448

As at 31 July 2025	30,943	34,505	65,448

Depreciation
As at 1 August 2024	30,943	20,417	51,360
Provided during the period	-	2,817	2,817

As at 31 July 2025	30,943	23,234	54,177

Net Book Value
As at 31 July 2025	-	11,271	11,271

As at 1 August 2024	-	14,088	14,088

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