IRIS Accounts Production v23.4.0.336 04990731 Board of Directors Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049907312022-12-31049907312023-12-31049907312023-01-012023-12-31049907312021-12-31049907312022-01-012022-12-31049907312022-12-3104990731ns15:EnglandWales2023-01-012023-12-3104990731ns14:PoundSterling2023-01-012023-12-3104990731ns10:Director12023-01-012023-12-3104990731ns10:Director22023-01-012023-12-3104990731ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3104990731ns10:SmallEntities2023-01-012023-12-3104990731ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3104990731ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3104990731ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3104990731ns10:FullAccounts2023-01-012023-12-3104990731ns10:OrdinaryShareClass12023-01-012023-12-3104990731ns10:OrdinaryShareClass22023-01-012023-12-3104990731ns10:CompanySecretary12023-01-012023-12-3104990731ns10:RegisteredOffice2023-01-012023-12-3104990731ns5:CurrentFinancialInstruments2023-12-3104990731ns5:CurrentFinancialInstruments2022-12-3104990731ns5:Non-currentFinancialInstruments2023-12-3104990731ns5:Non-currentFinancialInstruments2022-12-3104990731ns5:ShareCapital2023-12-3104990731ns5:ShareCapital2022-12-3104990731ns5:RetainedEarningsAccumulatedLosses2023-12-3104990731ns5:RetainedEarningsAccumulatedLosses2022-12-3104990731ns5:FurnitureFittings2023-01-012023-12-3104990731ns5:MotorVehicles2023-01-012023-12-3104990731ns5:FurnitureFittings2022-12-3104990731ns5:MotorVehicles2022-12-3104990731ns5:FurnitureFittings2023-12-3104990731ns5:MotorVehicles2023-12-3104990731ns5:FurnitureFittings2022-12-3104990731ns5:MotorVehicles2022-12-3104990731ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3104990731ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3104990731ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-12-3104990731ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-12-3104990731ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3104990731ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-12-3104990731ns5:DeferredTaxation2022-12-3104990731ns5:DeferredTaxation2023-12-3104990731ns10:OrdinaryShareClass12023-12-3104990731ns10:OrdinaryShareClass22023-12-31
REGISTERED NUMBER: 04990731 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

R & B FRUITS LTD

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & B FRUITS LTD

COMPANY INFORMATION
for the Year Ended 31st December 2023







DIRECTORS: J P Whitmore
Mrs TL Whitmore





SECRETARY: Mrs TL Whitmore





REGISTERED OFFICE: Ossington Chambers
6/8 Castle Gate
Newark
Nottinghamshire
NG24 1AX





REGISTERED NUMBER: 04990731 (England and Wales)





ACCOUNTANTS: Stephenson Nuttall & Co
Chartered Accountants
Ossington Chambers
6-8 Castle Gate
Newark
Nottinghamshire
NG24 1AX

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

BALANCE SHEET
31st December 2023

31/12/23 31/12/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,698 2,192

CURRENT ASSETS
Stocks - 105
Debtors 5 35,568 33,650
Cash at bank and in hand 1,065 3,709
36,633 37,464
CREDITORS
Amounts falling due within one year 6 18,178 19,572
NET CURRENT ASSETS 18,455 17,892
TOTAL ASSETS LESS CURRENT
LIABILITIES

20,153

20,084

CREDITORS
Amounts falling due after more than one
year

7

(19,409

)

(19,150

)

PROVISIONS FOR LIABILITIES 8 (323 ) (416 )
NET ASSETS 421 518

CAPITAL AND RESERVES
Called up share capital 9 4 4
Retained earnings 417 514
SHAREHOLDERS' FUNDS 421 518

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

BALANCE SHEET - continued
31st December 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th April 2024 and were signed on its behalf by:




Mrs TL Whitmore - Director



J P Whitmore - Director


R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

R & B Fruits Ltd 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.

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.

The directors are continuously reviewing the current position and possible future activities of the company and consider it appropriate to prepare the financial statements on a going concern basis. In reaching this conclusion the directors have also confirmed that they will not seek repayment of their directors' current accounts until such time as the company's cashflow will allow.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st January 2023
and 31st December 2023 829 19,995 20,824
DEPRECIATION
At 1st January 2023 280 18,352 18,632
Charge for year 83 411 494
At 31st December 2023 363 18,763 19,126
NET BOOK VALUE
At 31st December 2023 466 1,232 1,698
At 31st December 2022 549 1,643 2,192

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Directors' current accounts 26,480 24,950
Tax 8,674 8,158
VAT 239 367
Prepayments 175 175
35,568 33,650

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Bank loans and overdrafts 3,225 5,351
Tax 11,608 11,981
Other creditors 654 79
Accrued expenses 2,691 2,161
18,178 19,572

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Bank loans - 1-2 years 3,309 5,979
Bank loans - 2-5 years 16,100 13,171
19,409 19,150

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2023

8. PROVISIONS FOR LIABILITIES
31/12/23 31/12/22
£    £   
Deferred tax 323 416

Deferred
tax
£   
Balance at 1st January 2023 416
Accelerated capital allowances (93 )
Balance at 31st December 2023 323

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/23 31/12/22
value: £    £   
2 Ordinary A £1 2 2
2 Ordinary B £1 2 2
4 4

10. ULTIMATE CONTROLLING PARTY

Mr JP and Mrs TL Whitmore together own 100% of the issued share capital of the company.