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Company Registration No. 07529517 (England and Wales)
Fresh & Fruity (Beverley) Ltd Unaudited accounts for the year ended 29 February 2024
Fresh & Fruity (Beverley) Ltd Unaudited accounts Contents
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Fresh & Fruity (Beverley) Ltd Company Information for the year ended 29 February 2024
Director
Ms T Hartley
Company Number
07529517 (England and Wales)
Registered Office
12 DYER LANE BEVERLEY EAST YORKSHIRE HU17 8AE ENGLAND
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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Fresh & Fruity (Beverley) Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
16,292 
14,469 
Current assets
Inventories
1,000 
800 
Debtors
1,758 
139 
Cash at bank and in hand
6,666 
9,090 
9,424 
10,029 
Creditors: amounts falling due within one year
(15,654)
(11,281)
Net current liabilities
(6,230)
(1,252)
Total assets less current liabilities
10,062 
13,217 
Creditors: amounts falling due after more than one year
(6,666)
(12,313)
Provisions for liabilities
Deferred tax
(3,119)
(2,407)
Net assets/(liabilities)
277 
(1,503)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
267 
(1,513)
Shareholders' funds
277 
(1,503)
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 August 2024 and were signed on its behalf by
Ms T Hartley Director Company Registration No. 07529517
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Fresh & Fruity (Beverley) Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Fresh & Fruity (Beverley) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07529517. The registered office is 12 DYER LANE, BEVERLEY, EAST YORKSHIRE, HU17 8AE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% cost
Motor vehicles
20% wdv
Fixtures & fittings
10% cost
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Fresh & Fruity (Beverley) Ltd Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2023
4,843 
35,413 
14,709 
312 
55,277 
Additions
791 
- 
4,310 
- 
5,101 
At 29 February 2024
5,634 
35,413 
19,019 
312 
60,378 
Depreciation
At 1 March 2023
4,843 
26,787 
9,171 
7 
40,808 
Charge for the year
118 
1,575 
1,507 
78 
3,278 
At 29 February 2024
4,961 
28,362 
10,678 
85 
44,086 
Net book value
At 29 February 2024
673 
7,051 
8,341 
227 
16,292 
At 28 February 2023
- 
8,626 
5,538 
305 
14,469 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,758 
139 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
5,000 
4,353 
Trade creditors
2,411 
2,155 
Taxes and social security
(45)
263 
Other creditors
74 
- 
Loans from directors
8,214 
4,260 
Accruals
- 
250 
15,654 
11,281 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,666 
12,313 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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