ACCOUNTS - Final Accounts preparation

Registered number: 02084022

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 MARCH 2026

	APPLETREE HOLDINGS LIMITED


APPLETREE HOLDINGS LIMITED REGISTERED NUMBER:02084022

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		782,350		782,350
Investments			10,330		10,330
Other financial assets			248,865		446,431
			1,041,545		1,239,111
Current assets
Debtors: amounts falling due within one year	6	602		2,074
Bank and cash balances		44,165		31,532
		44,767		33,606
Creditors: amounts falling due within one year	8	(49,932)		(59,252)
Net current liabilities			(5,165)		(25,646)
Total assets less current liabilities			1,036,380		1,213,465

Net assets			1,036,380		1,213,465

Capital and reserves
Called up share capital	572,167	572,167
Profit and loss account	464,213	641,298
	1,036,380	1,213,465

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APPLETREE HOLDINGS LIMITED REGISTERED NUMBER:02084022

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 October 2026.

Mr A M J Whiting

Director

The notes on pages 3 to 6 form part of these financial statements.

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APPLETREE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Sanctuary
Staple Hill
Chobham
Surrey
GU24 8TU

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

The revenue shown in the profit and loss account represents the profit/ (loss) on investment transactions during the year.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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APPLETREE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. .

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

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APPLETREE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Land
		£
	Cost or valuation
	At 1 April 2025	782,350
	At 31 March 2026	782,350

	Net book value
	At 31 March 2026	782,350
	At 31 March 2025	782,350

5.	Fixed asset investments

		Investments
		£
	Cost or valuation
	At 1 April 2025	10,330
	At 31 March 2026	10,330

Debtors

					2026	2025
					£	£


Other debtors	602	2,074
	602	2,074

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APPLETREE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

7.	Other financial assets
	Non-current financial assets
		2026	2025
		£	£

At 1 April 2025	446,431	668,843
Additions	212,259	320,795
Disposal	(425,933)	(445,294)
Revaluations	16,108	(97,913)
At 31 March 2026	248,865	446,431

				2026	2025
				£	£

Carrying value
At 31 March 2026	248,865	446,431
	248,865	446,431

8.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	39,407	54,832
Accruals and deferred income	10,525	4,420
	49,932	59,252

Included in amounts owed to group undertakings is a balance of £39,407 (2025: £54,832) owing to Ketton Holdings Limited, a wholly owned subsidiary of the company.

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