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REGISTERED NUMBER: 10147925 (England and Wales)















Soft Fruit Direct Ltd

Unaudited Financial Statements

for the Period 1 May 2023 to 31 December 2023






Soft Fruit Direct Ltd (Registered number: 10147925)






Contents of the Financial Statements
for the Period 1 May 2023 to 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Soft Fruit Direct Ltd

Company Information
for the Period 1 May 2023 to 31 December 2023







DIRECTOR: M J Locker





REGISTERED OFFICE: Abbeymead
Palace Lane
Beaulieu
Brockenhurst
Hampshire
SO42 7YG





REGISTERED NUMBER: 10147925 (England and Wales)





ACCOUNTANTS: Aggarwal & Co Limited
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

Soft Fruit Direct Ltd (Registered number: 10147925)

Statement of Financial Position
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 63,245 75,596
63,245 75,596

CURRENT ASSETS
Debtors 6 9,588 13,495
Cash at bank and in hand 88,706 79,058
98,294 92,553
CREDITORS
Amounts falling due within one year 7 72,180 53,046
NET CURRENT ASSETS 26,114 39,507
TOTAL ASSETS LESS CURRENT LIABILITIES 89,359 115,103

CREDITORS
Amounts falling due after more than one
year

8

(17,847

)

(21,594

)

PROVISIONS FOR LIABILITIES (17,659 ) (18,304 )
NET ASSETS 53,853 75,205

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 53,753 75,105
53,853 75,205

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Soft Fruit Direct Ltd (Registered number: 10147925)

Statement of Financial Position - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 September 2024 and were signed by:





M J Locker - Director


Soft Fruit Direct Ltd (Registered number: 10147925)

Notes to the Financial Statements
for the Period 1 May 2023 to 31 December 2023

1. STATUTORY INFORMATION

Soft Fruit Direct 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Income recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax. Turnover is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 20% on cost

Financial instruments
The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.Basic financial instruments are recognised at amortised cost.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.


Soft Fruit Direct Ltd (Registered number: 10147925)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 31 December 2023 800
AMORTISATION
At 1 May 2023
and 31 December 2023 800
NET BOOK VALUE
At 31 December 2023 -
At 30 April 2023 -

Soft Fruit Direct Ltd (Registered number: 10147925)

Notes to the Financial Statements - continued
for the Period 1 May 2023 to 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 101,475
Additions 874
At 31 December 2023 102,349
DEPRECIATION
At 1 May 2023 25,879
Charge for period 13,225
At 31 December 2023 39,104
NET BOOK VALUE
At 31 December 2023 63,245
At 30 April 2023 75,596

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade debtors 6,288 10,195
Other debtors 3,300 3,300
9,588 13,495

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts 7,099 9,973
Trade creditors 3,717 80
Taxation and social security 53,609 36,223
Other creditors 7,755 6,770
72,180 53,046

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2023
£    £   
Bank loans 17,847 21,594