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Company Registration No. SC375208 (Scotland)
Tay Valley Fruits Limited Unaudited accounts for the year ended 31 January 2024
Tay Valley Fruits Limited Unaudited accounts Contents
Page
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Tay Valley Fruits Limited Company Information for the year ended 31 January 2024
Director
David Leslie
Company Number
SC375208 (Scotland)
Registered Office
Scones Lethendy Perth PH2 6AB
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Tay Valley Fruits Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
116,443 
81,643 
Current assets
Debtors
5,879 
7,970 
Cash at bank and in hand
1,506 
31,442 
7,385 
39,412 
Creditors: amounts falling due within one year
(98,870)
(119,757)
Net current liabilities
(91,485)
(80,345)
Net assets
24,958 
1,298 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
24,957 
1,297 
Shareholders' funds
24,958 
1,298 
For the year ending 31 January 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 his 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 30 October 2024 and were signed on its behalf by
David Leslie Director Company Registration No. SC375208
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Tay Valley Fruits Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Tay Valley Fruits Limited is a private company, limited by shares, registered in Scotland, registration number SC375208. The registered office is Scones, Lethendy , Perth , PH2 6AB.
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:
Land & buildings
10% straight line
Plant & machinery
20% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
75,812 
46,090 
121,902 
Additions
- 
56,019 
56,019 
At 31 January 2024
75,812 
102,109 
177,921 
Depreciation
At 1 February 2023
14,778 
25,481 
40,259 
Charge for the year
7,581 
13,638 
21,219 
At 31 January 2024
22,359 
39,119 
61,478 
Net book value
At 31 January 2024
53,453 
62,990 
116,443 
At 31 January 2023
61,034 
20,609 
81,643 
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Tay Valley Fruits Limited Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,465 
5,556 
Accrued income and prepayments
1,914 
1,914 
Other debtors
500 
500 
5,879 
7,970 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
48,506 
- 
VAT
(2,387)
(17,827)
Obligations under finance leases and hire purchase contracts
11,498 
- 
Trade creditors
- 
63,532 
Amounts owed to group undertakings and other participating interests
31,596 
- 
Taxes and social security
3,579 
2,381 
Other creditors
4,236 
80,255 
Loans from directors
1,842 
(8,584)
98,870 
119,757 
7
Average number of employees
During the year the average number of employees was 8 (2023: 8).
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