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Registered number: 07892036
Splendid Apple Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
AEH Accountancy Ltd
Chartered Accountants
42 Glebe Street
Loughborough
Leicestershire
LE11 1JR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07892036
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,726 1,839
3,726 1,839
CURRENT ASSETS
Stocks 5 - 1,500
Debtors 6 69,986 92,166
Cash at bank and in hand 6,545 9,559
76,531 103,225
Creditors: Amounts Falling Due Within One Year 7 (49,986 ) (76,927 )
NET CURRENT ASSETS (LIABILITIES) 26,545 26,298
TOTAL ASSETS LESS CURRENT LIABILITIES 30,271 28,137
Creditors: Amounts Falling Due After More Than One Year 8 - (3,829 )
NET ASSETS 30,271 24,308
CAPITAL AND RESERVES
Called up share capital 9 50 50
Profit and Loss Account 30,221 24,258
SHAREHOLDERS' FUNDS 30,271 24,308
Page 1
Page 2
For the year ending 31 December 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 Michael Angrave
Director
15th September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Splendid Apple Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07892036 . The registered office is 42 Glebe Street, Loughborough, Leicestershire, LE11 1JR.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 4 5
4 5
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2025 9,474
Additions 2,433
As at 31 December 2025 11,907
Depreciation
As at 1 January 2025 7,635
Provided during the period 546
As at 31 December 2025 8,181
Net Book Value
As at 31 December 2025 3,726
As at 1 January 2025 1,839
5. Stocks
2025 2024
£ £
Work in progress - 1,500
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,477 2,914
Prepayments and accrued income 61,516 83,259
Other debtors 5,993 5,993
69,986 92,166
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 444 -
Bank loans and overdrafts 18,658 9,188
Other taxes and social security 965 20,414
VAT 20,619 29,040
Accruals and deferred income 1,020 1,105
Director's loan account 8,280 17,180
49,986 76,927
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,829
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50 50
Page 5