Company Registration No. 06398298 (England and Wales)
Appleberry Foods Limited
Unaudited accounts
for the year ended 31 August 2025
Appleberry Foods Limited
Unaudited accounts
Contents
Appleberry Foods Limited
Company Information
for the year ended 31 August 2025
Director
Bhavinkumar Mahendrabhai Inamdar
Company Number
06398298 (England and Wales)
Registered Office
3 Kenneth Gardens
Stanmore
HA7 3SA
England
Appleberry Foods Limited
Statement of financial position
as at 31 August 2025
Intangible assets
126,103
148,519
Tangible assets
163,374
125,771
Investment property
4,000
4,000
Inventories
1,204,301
1,632,125
Cash at bank and in hand
16,309
117,991
Creditors: amounts falling due within one year
(943,178)
(291,969)
Net current assets
678,012
1,672,125
Total assets less current liabilities
971,489
1,950,415
Creditors: amounts falling due after more than one year
(282,647)
(1,000,290)
Net assets
688,842
950,125
Called up share capital
50,100
50,100
Profit and loss account
638,742
900,025
Shareholders' funds
688,842
950,125
For the year ending 31 August 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 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 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 and authorised for issue on 14 September 2026 and were signed on its behalf by
Bhavinkumar Mahendrabhai Inamdar
Director
Company Registration No. 06398298
Appleberry Foods Limited
Notes to the Accounts
for the year ended 31 August 2025
Appleberry Foods Limited is a private company, limited by shares, registered in England and Wales, registration number 06398298. The registered office is 3 Kenneth Gardens, Stanmore, HA7 3SA, England.
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 have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Intangible assets amortised over 10 years.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Finished goods and goods for resale include £800,000 for goods returned to a supplier during the year, for which a reimbursement claim is outstanding at the balance sheet date. The directors consider this amount fully recoverable based on the terms of the supply correspondence with the supplier; the claim has been agreed but not yet settled and is pending supplier credit as at the date of approval of these financial statements.
Appleberry Foods Limited
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future, being a period of at least twelve months from the date of approval of these financial statements.
Notwithstanding this loss, the directors have prepared cash flow forecasts covering a period of at least twelve months from the date of approval of these financial statements. These forecasts indicate that the company will have sufficient funds to meet its liabilities as they fall due, having taken account large inventory, and the directors will continue support the Company.
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Intangible fixed assets
Goodwill
Other
Total
At 1 September 2024
168,688
55,481
224,169
At 31 August 2025
168,688
55,481
224,169
At 1 September 2024
75,650
-
75,650
Charge for the year
16,868
5,548
22,416
At 31 August 2025
92,518
5,548
98,066
At 31 August 2025
76,170
49,933
126,103
At 31 August 2024
93,038
55,481
148,519
Appleberry Foods Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
At 1 September 2024
172,265
At 1 September 2024
46,494
Charge for the year
30,087
Fair value at 1 September 2024
4,000
Amounts falling due within one year
Amounts due from group undertakings etc.
371,604
8,900
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
31,220
-
Amounts owed to group undertakings and other participating interests
303,945
-
Taxes and social security
91,877
-
Other creditors
182,511
134,448
Appleberry Foods Limited
Notes to the Accounts
for the year ended 31 August 2025
9
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
66,242
-
Amounts owed to group undertakings and other participating interests
-
555,070
Loans from directors
199,215
403,669
10
Transactions with related parties
The company has taken advantage of the exemption available under FRS 102 Section 1A (paragraph 1AC.35) from disclosing transactions entered into between two or more members of a group, on the basis that any subsidiary party to the transaction is wholly owned by a member of that group.
As at 31st August 2025, the Company owed from the following related parties
• Amison Ltd £82,500 (2024: Nil)
• Baker street Shop £20,000 (2024: £20,000)
• Green Acres Wine Ltd £53,752 (2024: £47,266)
• Temple Bar £93,236 (2024: £93,236)
• Vittal Pharma Ltd £45,346 (£8,900)
• Whisky Circle Ltd £76,770 (2024: Nil)
As at 31st August 2025, the Company owed to the following related parties
• Temple Kiosk £36,059 (2024: £36,059)
• Wine Direct Ltd £249,186 (2024: 793,885)
• Whisky Circle Ltd £18,000 (2024: £18,000)
• Applebury Properties Ltd £27,285 (2024: £27,285)
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Average number of employees
During the year the average number of employees was 28 (2024: 24).