REGISTERED NUMBER: 09854736 (England and Wales)

Apple Homecare Limited

Unaudited Financial Statements

for the year ended

30 November 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

7

Report of the Accountants

8

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

48,824

65,555

48,824

65,555

CURRENT ASSETS

Stocks

30,293

33,745

Debtors

6

7,992

14,131

Cash at bank

39,046

31,271

77,331

79,147

CREDITORS

Amounts falling due within one year

7

(42,881

)

(36,925

)

NET CURRENT ASSETS

34,450

42,222

TOTAL ASSETS LESS CURRENT LIABILITIES

83,274

107,777

CREDITORS

Amounts falling due after more than one year

8

(43,607

)

(60,905

)

PROVISIONS FOR LIABILITIES

-

(614

)

NET ASSETS

39,667

46,258

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

39,567

46,158

39,667

46,258

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 7 August 2026 and were signed on its behalf by:

Mr J Bacon - Director

1.	STATUTORY INFORMATION

Apple Homecare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09854736

Registered office:

Unit 4 Javelin Road

Airport Industrial Estate

Norwich

Norfolk

NR6 6HX

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 13 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

1,000

AMORTISATION

At 1 December 2024

and 30 November 2025

1,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

3,300

107,355

3,340

113,995

Additions

-

3,000

-

3,000

Disposals

-

(38,540

)

-

(38,540

)

At 30 November 2025

3,300

71,815

3,340

78,455

DEPRECIATION

At 1 December 2024

1,937

44,232

2,271

48,440

Charge for year

341

15,754

353

16,448

Eliminated on disposal

-

(35,257

)

-

(35,257

)

At 30 November 2025

2,278

24,729

2,624

29,631

NET BOOK VALUE

At 30 November 2025

1,022

47,086

716

48,824

At 30 November 2024

1,363

63,123

1,069

65,555

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

and 30 November 2025

63,550

DEPRECIATION

At 1 December 2024

4,320

Charge for year

14,807

At 30 November 2025

19,127

NET BOOK VALUE

At 30 November 2025

44,423

At 30 November 2024

59,230

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,966

5,156

Other debtors

3,026

8,975

7,992

14,131

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts (see note 9)

7,298

7,298

Trade creditors

4,670

7,252

Amounts owed to associates

4,750

9,075

Taxation and social security

7,909

(2,697

)

Other creditors

8,254

5,997

42,881

36,925

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,500

12,500

Hire purchase contracts (see note 9)

41,107

48,405

43,607

60,905

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

7,298

7,298

Between one and five years

41,107

48,405

48,405

55,703

Non-cancellable

operating leases

2025

2024

£

£

Within one year

2,798

5,221

Between one and five years

3,222

6,020

6,020

11,241

10.	RELATED PARTY DISCLOSURES

At the end of the reporting period £4,750 was due to companies which are under the directors control (2024: £9,075).

During the year, rent of £36,000 (2024: £36,000) was paid to a company which is under the directors control.

Consultancy fees totalling £23,950 (2024: £6,300) were paid to a director.

Accountancy fees totalling £9,350 (2024: £Nil) were paid to the spouse of a director.

At the end of the reporting period, £1,204 was due to the directors (2024: £4,856 due from the directors).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

Accountants

Yare House

62-64 Thorpe Road

Norwich

Norfolk

NR1 1RY

7 August 2026