IRIS Accounts Production v23.3.0.418 13242608 director 1.4.22 31.3.23 31.3.23 0 0 true false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh132426082022-03-31132426082023-03-31132426082022-04-012023-03-31132426082021-03-02132426082021-03-032022-03-31132426082022-03-3113242608ns10:Originalns15:EnglandWales2022-04-012023-03-3113242608ns14:PoundSterlingns10:Original2022-04-012023-03-3113242608ns10:Originalns10:Director12022-04-012023-03-3113242608ns10:Original2022-04-012023-03-3113242608ns10:Original2023-03-3113242608ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3113242608ns10:Originalns10:SmallEntities2022-04-012023-03-3113242608ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3113242608ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3113242608ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3113242608ns10:Originalns10:FullAccounts2022-04-012023-03-3113242608ns10:Original2021-03-032022-03-3113242608ns10:Originalns10:RegisteredOffice2022-04-012023-03-3113242608ns10:Original2022-03-3113242608ns10:Originalns5:CurrentFinancialInstruments2023-03-3113242608ns10:Originalns5:CurrentFinancialInstruments2022-03-3113242608ns5:ShareCapitalns10:Original2023-03-3113242608ns5:ShareCapitalns10:Original2022-03-3113242608ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3113242608ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3113242608ns10:Originalns5:CostValuation2022-03-3113242608ns10:Originalns5:ListedExchangeTradedns5:CostValuation2022-03-3113242608ns10:Originalns5:AdditionsToInvestments2023-03-3113242608ns10:Originalns5:ListedExchangeTradedns5:AdditionsToInvestments2023-03-3113242608ns10:Originalns5:RevaluationsIncreaseDecreaseInInvestments2023-03-3113242608ns10:Originalns5:ListedExchangeTradedns5:RevaluationsIncreaseDecreaseInInvestments2023-03-3113242608ns10:Originalns5:CostValuation2023-03-3113242608ns10:Originalns5:ListedExchangeTradedns5:CostValuation2023-03-3113242608ns10:Originalns5:ListedExchangeTraded2023-03-3113242608ns10:Originalns5:ListedExchangeTraded2022-03-3113242608ns10:Originalns5:Subsidiary12022-04-012023-03-3113242608ns10:Originalns5:Subsidiary112022-04-012023-03-3113242608ns10:Originalns5:Subsidiary12023-03-3113242608ns10:Originalns5:Subsidiary12022-03-3113242608ns10:Originalns5:Subsidiary12021-03-032022-03-3113242608ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3113242608ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-31
REGISTERED NUMBER: 13242608 (England and Wales)















Ned Fresh Trading Limited

Unaudited Financial Statements for the Year Ended 31 March 2023






Ned Fresh Trading Limited (Registered number: 13242608)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Ned Fresh Trading Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Ms J Dowding





REGISTERED OFFICE: Suite 26, 70 Churchill Square
Business Centre Churchill
Kings Hill
West Malling
Kent
ME19 4YU





REGISTERED NUMBER: 13242608 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Ned Fresh Trading Limited (Registered number: 13242608)

Statement of Financial Position
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 402,505 60

CURRENT ASSETS
Debtors 5 41 550,000
Cash at bank and in hand 137,515 47,130
137,556 597,130
CREDITORS
Amounts falling due within one year 6 999 52,595
NET CURRENT ASSETS 136,557 544,535
TOTAL ASSETS LESS CURRENT LIABILITIES 539,062 544,595

CAPITAL AND RESERVES
Called up share capital 130 130
Retained earnings 538,932 544,465
539,062 544,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 October 2023 and were signed by:





Ms J Dowding - Director


Ned Fresh Trading Limited (Registered number: 13242608)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Ned Fresh Trading Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Ned Fresh Trading Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

Fixed asset investments
Listed investments are stated at fair value, with changes recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Ned Fresh Trading Limited (Registered number: 13242608)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. FIXED ASSET INVESTMENTS
Shares in
group Listed
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 April 2022 60 - 60
Additions - 400,000 400,000
Revaluations - 2,445 2,445
At 31 March 2023 60 402,445 402,505
NET BOOK VALUE
At 31 March 2023 60 402,445 402,505
At 31 March 2022 60 - 60


Market value of listed investments at 31 March 2023 - £ 402,445 .

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

The Fruit Firm Limited
Registered office: Suite 26, 70 Churchill Square Business Centre Churchill Square, Kings Hill, West Malling, England, ME19 4YU
Nature of business: Wholesaler of fruit and vegetable
%
Class of shares: holding
Ordinary A, B, C and D 92.45
2023 2022
£    £   
Aggregate capital and reserves 1,082,892 407,451
Profit for the year/period 890,119 792,479

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 41 550,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings - 52,535
Other creditors 999 60
999 52,595