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Company Registration No. 02121327 (England and Wales)
Stephens Fresh Foods Ltd Unaudited accounts for the year ended 30 April 2024
Stephens Fresh Foods Ltd Unaudited accounts Contents
Page
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Stephens Fresh Foods Ltd Company Information for the year ended 30 April 2024
Directors
W P Lawson S R Leadbitter S Orpin
Company Number
02121327 (England and Wales)
Registered Office
Suite 1 Christchurch House Sir Thomas Longley Road Rochester Kent ME2 4FX
Accountants
AK Tax & Accountancy Ltd Suite 1 Christchurch House Sir Thomas Longley Road Rochester Kent ME24FX
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Stephens Fresh Foods Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
60,000 
80,000 
Tangible assets
203,963 
95,058 
263,963 
175,058 
Current assets
Inventories
294,232 
297,000 
Debtors
804,886 
889,005 
Cash at bank and in hand
94,311 
187,825 
1,193,429 
1,373,830 
Creditors: amounts falling due within one year
(892,135)
(990,428)
Net current assets
301,294 
383,402 
Total assets less current liabilities
565,257 
558,460 
Creditors: amounts falling due after more than one year
- 
(127,349)
Provisions for liabilities
Deferred tax
(5,835)
(5,835)
Net assets
559,422 
425,276 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
559,222 
425,076 
Shareholders' funds
559,422 
425,276 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 21 June 2024 and were signed on its behalf by
W P Lawson Director Company Registration No. 02121327
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Stephens Fresh Foods Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Stephens Fresh Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 02121327. The registered office is Suite 1 Christchurch House, Sir Thomas Longley Road, Rochester, Kent, ME2 4FX.
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
15% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
500,000 
At 30 April 2024
500,000 
Amortisation
At 1 May 2023
420,000 
Charge for the year
20,000 
At 30 April 2024
440,000 
Net book value
At 30 April 2024
60,000 
At 30 April 2023
80,000 
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Stephens Fresh Foods Ltd Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
48,177 
404,118 
172,746 
14,999 
640,040 
Additions
- 
21,184 
140,871 
- 
162,055 
Disposals
- 
- 
(17,100)
- 
(17,100)
At 30 April 2024
48,177 
425,302 
296,517 
14,999 
784,995 
Depreciation
At 1 May 2023
48,177 
380,300 
102,481 
14,024 
544,982 
Charge for the year
- 
6,750 
29,105 
195 
36,050 
At 30 April 2024
48,177 
387,050 
131,586 
14,219 
581,032 
Net book value
At 30 April 2024
- 
38,252 
164,931 
780 
203,963 
At 30 April 2023
- 
23,818 
70,265 
975 
95,058 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
728,723 
822,550 
Accrued income and prepayments
28,871 
22,250 
Other debtors
47,292 
44,205 
804,886 
889,005 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
36,000 
Trade creditors
525,103 
546,523 
Taxes and social security
109,530 
106,941 
Other creditors
255 
202 
Accruals
257,247 
300,762 
892,135 
990,428 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
127,349 
9
Average number of employees
During the year the average number of employees was 41 (2023: 41).
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