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Company Registration No. 12372398 (England and Wales)
APPLE TREE GIFTS LTD Unaudited accounts for the year ended 31 December 2025
APPLE TREE GIFTS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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APPLE TREE GIFTS LTD Company Information for the year ended 31 December 2025
Director
Althaf Najib Raheela
Company Number
12372398 (England and Wales)
Registered Office
38-40 Ludgate Hill London EC4M 7DE ENGLAND
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APPLE TREE GIFTS LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
201,000 
- 
Tangible assets
5
7,718 
9,413 
208,718 
9,413 
Current assets
Inventories
92,000 
95,000 
Debtors
6
202,280 
194,441 
Cash at bank and in hand
200,671 
95,642 
494,951 
385,083 
Creditors: amounts falling due within one year
7
(550,470)
(287,909)
Net current (liabilities)/assets
(55,519)
97,174 
Net assets
153,199 
106,587 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
153,099 
106,487 
Shareholders' funds
153,199 
106,587 
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 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 17 September 2026 and were signed on its behalf by
Althaf Najib Raheela Director Company Registration No. 12372398
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APPLE TREE GIFTS LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
APPLE TREE GIFTS LTD is a private company, limited by shares, registered in England and Wales, registration number 12372398. The registered office is 38-40 Ludgate Hill, London, EC4M 7DE, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Fixtures & fittings
18% on WDV
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
- 
Additions
201,000 
At 31 December 2025
201,000 
Amortisation
At 1 January 2025
- 
At 31 December 2025
- 
Net book value
At 31 December 2025
201,000 
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APPLE TREE GIFTS LTD Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2025
14,000 
At 31 December 2025
14,000 
Depreciation
At 1 January 2025
4,587 
Charge for the year
1,695 
At 31 December 2025
6,282 
Net book value
At 31 December 2025
7,718 
At 31 December 2024
9,413 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
202,280 
194,441 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(2,751)
21,444 
Taxes and social security
11,704 
30,951 
Other creditors
189,109 
209,429 
Loans from directors
352,408 
26,085 
550,470 
287,909 
8
Average number of employees
During the year the average number of employees was 9 (2024: 9).
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