Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 12666380 Miss Caroline Kenny iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12666380 2023-03-31 12666380 2024-03-31 12666380 2023-04-01 2024-03-31 12666380 frs-core:CurrentFinancialInstruments 2024-03-31 12666380 frs-core:Non-currentFinancialInstruments 2024-03-31 12666380 frs-core:ComputerEquipment 2024-03-31 12666380 frs-core:ComputerEquipment 2023-04-01 2024-03-31 12666380 frs-core:ComputerEquipment 2023-03-31 12666380 frs-core:MotorVehicles 2024-03-31 12666380 frs-core:MotorVehicles 2023-04-01 2024-03-31 12666380 frs-core:MotorVehicles 2023-03-31 12666380 frs-core:PlantMachinery 2024-03-31 12666380 frs-core:PlantMachinery 2023-04-01 2024-03-31 12666380 frs-core:PlantMachinery 2023-03-31 12666380 frs-core:ShareCapital 2024-03-31 12666380 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12666380 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12666380 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 12666380 frs-bus:SmallEntities 2023-04-01 2024-03-31 12666380 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12666380 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12666380 frs-bus:Director1 2023-04-01 2024-03-31 12666380 frs-countries:EnglandWales 2023-04-01 2024-03-31 12666380 2022-03-31 12666380 2023-03-31 12666380 2022-04-01 2023-03-31 12666380 frs-core:CurrentFinancialInstruments 2023-03-31 12666380 frs-core:Non-currentFinancialInstruments 2023-03-31 12666380 frs-core:ShareCapital 2023-03-31 12666380 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12666380
Fresh & Fruits Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
B S Panesar & Associates Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12666380
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,463 6,829
5,463 6,829
CURRENT ASSETS
Stocks 5 - 400
Debtors 6 39 2,448
Cash at bank and in hand 1 521
40 3,369
Creditors: Amounts Falling Due Within One Year 7 (13,401 ) (7,965 )
NET CURRENT ASSETS (LIABILITIES) (13,361 ) (4,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,898 ) 2,233
Creditors: Amounts Falling Due After More Than One Year 8 (903 ) (3,677 )
NET LIABILITIES (8,801 ) (1,444 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (8,802 ) (1,445 )
SHAREHOLDERS' FUNDS (8,801) (1,444)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Caroline Kenny
Director
01/08/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fresh & Fruits Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12666380 . The registered office is 11c Eastgate, Bramhope, Leeds, LS16 9AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery Straight line 25%
Motor Vehicles Straight line 25%
Computer Equipment Straight line 25%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 4,567 6,000 725 11,292
As at 31 March 2024 4,567 6,000 725 11,292
Depreciation
As at 1 April 2023 1,826 2,400 237 4,463
Provided during the period 548 720 98 1,366
As at 31 March 2024 2,374 3,120 335 5,829
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 2,193 2,880 390 5,463
As at 1 April 2023 2,741 3,600 488 6,829
5. Stocks
2024 2023
£ £
Materials - 400
6. Debtors
2024 2023
£ £
Due within one year
VAT 39 2,448
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16,600 8,198
Bank loans and overdrafts (3,199 ) (233 )
13,401 7,965
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other taxes and social security - 2,300
Directors loan account 903 1,377
903 3,677
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4