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REGISTERED NUMBER: 06487874 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

JL Fruit Limited

JL Fruit Limited (Registered number: 06487874)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


JL Fruit Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: J Lovett
Mrs J D Lovett





SECRETARY: Mrs J D Lovett





REGISTERED OFFICE: Belfry House
Bell Lane
Hertford
Hertfordshire
SG14 1BP





REGISTERED NUMBER: 06487874 (England and Wales)





ACCOUNTANTS: Philip T. Chave & Co
Belfry House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

JL Fruit Limited (Registered number: 06487874)

Abridged Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 24,520 13,185
24,520 13,185

CURRENT ASSETS
Debtors 298,817 533,346
Cash at bank 1,922,076 1,666,363
2,220,893 2,199,709
CREDITORS
Amounts falling due within one year 511,151 633,694
NET CURRENT ASSETS 1,709,742 1,566,015
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,734,262

1,579,200

PROVISIONS FOR LIABILITIES 6 4,659 2,505
NET ASSETS 1,729,603 1,576,695

CAPITAL AND RESERVES
Called up share capital 7 300 300
Retained earnings 1,729,303 1,576,395
SHAREHOLDERS' FUNDS 1,729,603 1,576,695

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

JL Fruit Limited (Registered number: 06487874)

Abridged Balance Sheet - continued
31 March 2023



The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2023 and were signed on its behalf by:





J Lovett - Director


JL Fruit Limited (Registered number: 06487874)

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

1. STATUTORY INFORMATION

JL Fruit 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment & furniture - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

JL Fruit Limited (Registered number: 06487874)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 275,000
AMORTISATION
At 1 April 2022
and 31 March 2023 275,000
NET BOOK VALUE

At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022 52,875
Additions 17,464
At 31 March 2023 70,339
DEPRECIATION
At 1 April 2022 39,690
Charge for year 6,129
At 31 March 2023 45,819
NET BOOK VALUE
At 31 March 2023 24,520
At 31 March 2022 13,185

6. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 4,659 2,505

JL Fruit Limited (Registered number: 06487874)

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

6. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2022 2,505
Provided during year 2,154
Balance at 31 March 2023 4,659

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 100 100
100 'A' Ordinary £1 100 100
100 'B' Ordinary £1 100 100
300 300