Registration number: 2084022

Appletree Holdings Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 6

Appletree Holdings Limited

(Registration number: 2084022)
Statement of Financial Position as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	782,350	782,350
Investments	5	10,330	10,330
Other financial assets	6	446,431	668,843
		1,239,111	1,461,523
Current assets
Debtors	7	2,074	1,585
Cash at bank and in hand		31,532	15,365
		33,606	16,950
Creditors: Amounts falling due within one year	8	(59,252)	(69,102)
Net current liabilities		(25,646)	(52,152)
Net assets		1,213,465	1,409,371
Capital and reserves
Called up share capital		572,167	572,167
Retained earnings		641,298	837,204
Shareholders' funds		1,213,465	1,409,371

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement .

Approved and authorised by the Board on 4 November 2025 and signed on its behalf by:
 

Mr A M J Whiting Director

Appletree Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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 Road
Chobham
Surrey
GU24 8TU

These financial statements were authorised for issue by the Board on 4 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

The turnover shown in the profit and loss account represents the profit/(loss) on investment transactions during the year, exclusive of Value Added Tax.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Appletree Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Investments

Listed investments held as fixed assets are stated at market value. Unlisted investments held as fixed assets are stated at cost less any permanent diminution in value. Those held as current assets are stated at the lower of cost and net realisable value.
Dividends received from investments are recognised in the profit and loss account when received.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Appletree Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	782,350	782,350
At 31 March 2025	782,350	782,350
Depreciation
Carrying amount
At 31 March 2025	782,350	782,350
At 31 March 2024	782,350	782,350

Included within the net book value of land and buildings above is £782,350 (2024 - £782,350) in respect of freehold land .
 

Appletree Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Investments

	2025 £	2024 £
Investments in subsidiaries	10,330	10,330