IRIS Accounts Production v24.1.0.578 06308863 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh063088632022-07-31063088632023-07-31063088632022-08-012023-07-31063088632021-07-31063088632021-08-012022-07-31063088632022-07-3106308863ns15:EnglandWales2022-08-012023-07-3106308863ns14:PoundSterling2022-08-012023-07-3106308863ns10:Director12022-08-012023-07-3106308863ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3106308863ns10:SmallEntities2022-08-012023-07-3106308863ns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3106308863ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3106308863ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3106308863ns10:FullAccounts2022-08-012023-07-3106308863ns10:Director22022-08-012023-07-3106308863ns10:CompanySecretary12022-08-012023-07-3106308863ns10:RegisteredOffice2022-08-012023-07-3106308863ns5:CurrentFinancialInstruments2023-07-3106308863ns5:CurrentFinancialInstruments2022-07-3106308863ns5:ShareCapital2023-07-3106308863ns5:ShareCapital2022-07-3106308863ns5:CapitalRedemptionReserve2023-07-3106308863ns5:CapitalRedemptionReserve2022-07-3106308863ns5:RetainedEarningsAccumulatedLosses2023-07-3106308863ns5:RetainedEarningsAccumulatedLosses2022-07-3106308863ns5:ShortLeaseholdAssetsns5:LandBuildings2022-08-012023-07-3106308863ns5:PlantMachinery2022-08-012023-07-3106308863ns5:ShortLeaseholdAssetsns5:LandBuildings2022-07-3106308863ns5:PlantMachinery2022-07-3106308863ns5:ShortLeaseholdAssetsns5:LandBuildings2023-07-3106308863ns5:PlantMachinery2023-07-3106308863ns5:ShortLeaseholdAssetsns5:LandBuildings2022-07-3106308863ns5:PlantMachinery2022-07-3106308863ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3106308863ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 06308863 (England and Wales)












REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2023

FOR

FRESH SALAD BOX LIMITED

FRESH SALAD BOX LIMITED (REGISTERED NUMBER: 06308863)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


FRESH SALAD BOX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2023







DIRECTORS: Mrs L R Kerr
P Turone





SECRETARY: Mrs L R Kerr





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





REGISTERED NUMBER: 06308863 (England and Wales)





ACCOUNTANTS: Cook & Partners Limited
Manufactory House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

FRESH SALAD BOX LIMITED (REGISTERED NUMBER: 06308863)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31ST JULY 2023

The directors present their report with the financial statements of the company for the year ended 31st July 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1st August 2022 to the date of this report.

Mrs L R Kerr
P Turone

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





P Turone - Director


27th November 2023

FRESH SALAD BOX LIMITED (REGISTERED NUMBER: 06308863)

BALANCE SHEET
31ST JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 267

CURRENT ASSETS
Stocks 18,726 27,793
Debtors 5 559,033 591,069
Cash at bank and in hand 382,262 526,424
960,021 1,145,286
CREDITORS
Amounts falling due within one year 6 546,464 679,580
NET CURRENT ASSETS 413,557 465,706
TOTAL ASSETS LESS CURRENT
LIABILITIES

413,557

465,973

PROVISIONS FOR LIABILITIES - 51
NET ASSETS 413,557 465,922

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Capital redemption reserve 7,500 7,500
Retained earnings 386,057 438,422
SHAREHOLDERS' FUNDS 413,557 465,922

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

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

FRESH SALAD BOX LIMITED (REGISTERED NUMBER: 06308863)

BALANCE SHEET - continued
31ST JULY 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 27th November 2023 and were signed on its behalf by:





P Turone - Director


FRESH SALAD BOX LIMITED (REGISTERED NUMBER: 06308863)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2023

1. STATUTORY INFORMATION

Fresh Salad Box 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.

2. ACCOUNTING POLICIES

Accounting convention
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.

Going Concern Justification
The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 July 2023 have been prepared using the going concern basis of accounting.

Revenue
Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year.

Revenue is recognised on the sale of goods when the goods are delivered and title has passed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Over the term of the lease
Plant and machinery - 20% on cost

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.

FRESH SALAD BOX LIMITED (REGISTERED NUMBER: 06308863)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable for the period by the company to the fund.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 20 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and
leasehold machinery Totals
£    £    £   
COST
At 1st August 2022
and 31st July 2023 530,505 141,320 671,825
DEPRECIATION
At 1st August 2022 530,505 141,053 671,558
Charge for year - 267 267
At 31st July 2023 530,505 141,320 671,825
NET BOOK VALUE
At 31st July 2023 - - -
At 31st July 2022 - 267 267

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 55,519 69,490
Other debtors 503,514 521,579
559,033 591,069

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 419,851 530,694
Taxation and social security 43,217 126,444
Other creditors 83,396 22,442
546,464 679,580

7. GUARANTEES AND OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the year end of £233,707 (2022: £380,983).