REGISTERED NUMBER: 07841006 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

APP CAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Rhodes-Neal

Mr J W Anderson

REGISTERED OFFICE:

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

REGISTERED NUMBER:

07841006 (England and Wales)

ACCOUNTANTS:

Foxley Kingham

Chartered Accountants

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,712

15,906

16,712

15,906

CURRENT ASSETS

Debtors

6

148,046

197,534

Cash at bank

733,594

458,929

881,640

656,463

CREDITORS

Amounts falling due within one year

7

288,928

194,381

NET CURRENT ASSETS

592,712

462,082

TOTAL ASSETS LESS CURRENT LIABILITIES

609,424

477,988

CREDITORS

Amounts falling due after more than one year

8

-

(5,833

)

PROVISIONS FOR LIABILITIES

(4,178

)

(3,977

)

NET ASSETS

605,246

468,178

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

605,144

468,076

605,246

468,178

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 19 August 2026 and were signed on its behalf by:

Mr B Rhodes-Neal - Director

Mr J W Anderson - Director

1.	STATUTORY INFORMATION

App Can Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts have been prepared on a going concern basis which is considered to be appropriate, although the company's ability to continue trading is reliant on the continued support of the directors.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Research and development

Expenditure on research is written off in the year in which it is incurred. Development costs relate to software development and is amortised evenly over its expected life of 5 years.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 December 2024

and 30 November 2025

30,000

AMORTISATION

At 1 December 2024

and 30 November 2025

30,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

2,539

49,804

52,343

Additions

-

8,293

8,293

Disposals

-

(20,657

)

(20,657

)

At 30 November 2025

2,539

37,440

39,979

DEPRECIATION

At 1 December 2024

2,345

34,092

36,437

Charge for year

39

5,045

5,084

Eliminated on disposal

-

(18,254

)

(18,254

)

At 30 November 2025

2,384

20,883

23,267

NET BOOK VALUE

At 30 November 2025

155

16,557

16,712

At 30 November 2024

194

15,712

15,906

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

147,961

195,297

Other debtors

85

2,237

148,046

197,534

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,833

10,000

Trade creditors

104,518

94,530

Corporation tax

68,347

37,375

Taxation and social security

(6,206

)

(2,488

)

VAT

53,347

17,664

Other creditors

10,521

5,312

Directors' loan accounts

50,768

30,288

Accrued expenses

1,800

1,700

288,928

194,381

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,833

9.	ULTIMATE CONTROLLING PARTY

The company is controlled equally by the directors by virtue of their joint shareholding.