Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312No description of principal activity2023-04-01false2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 8974164 2023-04-01 2024-03-31 8974164 2022-04-01 2023-03-31 8974164 2024-03-31 8974164 2023-03-31 8974164 c:Director1 2023-04-01 2024-03-31 8974164 d:OfficeEquipment 2023-04-01 2024-03-31 8974164 d:OfficeEquipment 2024-03-31 8974164 d:OfficeEquipment 2023-03-31 8974164 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 8974164 d:CurrentFinancialInstruments 2024-03-31 8974164 d:CurrentFinancialInstruments 2023-03-31 8974164 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 8974164 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 8974164 d:ShareCapital 2024-03-31 8974164 d:ShareCapital 2023-03-31 8974164 d:RetainedEarningsAccumulatedLosses 2024-03-31 8974164 d:RetainedEarningsAccumulatedLosses 2023-03-31 8974164 c:OrdinaryShareClass1 2023-04-01 2024-03-31 8974164 c:OrdinaryShareClass1 2024-03-31 8974164 c:OrdinaryShareClass1 2023-03-31 8974164 c:OrdinaryShareClass2 2023-04-01 2024-03-31 8974164 c:OrdinaryShareClass2 2024-03-31 8974164 c:OrdinaryShareClass2 2023-03-31 8974164 c:OrdinaryShareClass3 2023-04-01 2024-03-31 8974164 c:OrdinaryShareClass3 2024-03-31 8974164 c:OrdinaryShareClass3 2023-03-31 8974164 c:FRS102 2023-04-01 2024-03-31 8974164 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 8974164 c:FullAccounts 2023-04-01 2024-03-31 8974164 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 8974164 2 2023-04-01 2024-03-31 8974164 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 8974164 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 8974164 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 8974164










AT FRUIT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024



 
AT FRUIT LIMITED
REGISTERED NUMBER: 8974164

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
690
976

Current assets
  

Debtors: amounts falling due within one year
 5 
262,338
8,160

Cash at bank and in hand
 6 
6,172
362,027

  
268,510
370,187

Creditors: amounts falling due within one year
 7 
(25,823)
(100,432)

Net current assets
  
 
 
242,687
 
 
269,755

Total assets less current liabilities
  
243,377
270,731

Provisions for liabilities
  

Deferred tax
 8 
(131)
(238)

  
 
 
(131)
 
 
(238)

Net assets
  
243,246
270,493


Capital and reserves
  

Called up share capital 
 9 
200
200

Profit and loss account
  
243,046
270,293

  
243,246
270,493


Page 1

 
AT FRUIT LIMITED
REGISTERED NUMBER: 8974164

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Thomas
Director

Date: 7 September 2024

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
AT FRUIT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
1.3

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
AT FRUIT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)

 
1.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
1.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 4

 
AT FRUIT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.Accounting policies (continued)

 
1.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
1.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
AT FRUIT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.


General information

AT Fruit Limited is a limited company incorporated in England and Wales. The Company’s registered office is The Stables, Little Coldharbour Farm, Tong Lane, Lamberhurst, Tunbridge Wells, Kent, TN3 8AD.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
5,350


Additions
499


Disposals
(3,170)



At 31 March 2024

2,679



Depreciation


At 1 April 2023
4,374


Charge for the year on owned assets
203


Disposals
(2,588)



At 31 March 2024

1,989



Net book value



At 31 March 2024
690



At 31 March 2023
976

Page 6

 
AT FRUIT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
8,160

Other debtors
262,338
-

262,338
8,160


Included within Other debtors due within one year are loans to the directors amounting to £262,338 (2023: £NIL). The maximum amount owing during the year was £308,850. The loans are repayable upon demand and interest has been charged at 2.25% per annum. The directors intend to repay the loans in full by 31 December 2024.




6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,172
362,027



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Taxation and social security
24,323
45,880

Directors' loan account
-
53,052

Other creditors
1,500
1,500

25,823
100,432


Page 7

 
AT FRUIT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Deferred taxation




2024


£






At beginning of year
(238)


Charged to profit or loss
107



At end of year
(131)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(131)
(238)


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100
50 (2023 - 50) Ordinary A shares of £1.00 each
50
50
50 (2023 - 50) Ordinary B shares of £1.00 each
50
50

200

200



Page 8