IRIS Accounts Production v24.3.2.46 04414877 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh044148772023-04-30044148772024-04-30044148772023-05-012024-04-30044148772022-04-30044148772022-05-012023-04-30044148772023-04-3004414877ns15:EnglandWales2023-05-012024-04-3004414877ns14:PoundSterling2023-05-012024-04-3004414877ns10:Director12023-05-012024-04-3004414877ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3004414877ns10:SmallEntities2023-05-012024-04-3004414877ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3004414877ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3004414877ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3004414877ns10:FullAccounts2023-05-012024-04-300441487712023-05-012024-04-3004414877ns10:Director32023-05-012024-04-3004414877ns10:RegisteredOffice2023-05-012024-04-3004414877ns5:CurrentFinancialInstruments2024-04-3004414877ns5:CurrentFinancialInstruments2023-04-3004414877ns5:ShareCapital2024-04-3004414877ns5:ShareCapital2023-04-3004414877ns5:RetainedEarningsAccumulatedLosses2024-04-3004414877ns5:RetainedEarningsAccumulatedLosses2023-04-3004414877ns5:NetGoodwill2023-05-012024-04-3004414877ns5:PlantMachinery2023-05-012024-04-3004414877ns5:NetGoodwill2023-04-3004414877ns5:NetGoodwill2024-04-3004414877ns5:NetGoodwill2023-04-3004414877ns5:PlantMachinery2023-04-3004414877ns5:PlantMachinery2024-04-3004414877ns5:PlantMachinery2023-04-3004414877ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-04-3004414877ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-04-3004414877ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-04-3004414877ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3004414877ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30
REGISTERED NUMBER: 04414877 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Cambridge Juice Co. Limited

Cambridge Juice Co. Limited (Registered number: 04414877)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cambridge Juice Co. Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Ms K Richardson
Mr J M Gray





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





BUSINESS ADDRESS: Fieldgate Nurseries
32 Station Rd
Meldreth
Cambridgeshire
SG8 6JP





REGISTERED NUMBER: 04414877 (England and Wales)

Cambridge Juice Co. Limited (Registered number: 04414877)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 38,932 29,113
38,932 29,113

CURRENT ASSETS
Stocks 77,062 71,986
Debtors 7 122,107 111,769
Cash at bank 115,317 128,706
314,486 312,461
CREDITORS
Amounts falling due within one year 8 148,644 146,231
NET CURRENT ASSETS 165,842 166,230
TOTAL ASSETS LESS CURRENT
LIABILITIES

204,774

195,343

PROVISIONS FOR LIABILITIES 8,433 7,072
NET ASSETS 196,341 188,271

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 196,241 188,171
SHAREHOLDERS' FUNDS 196,341 188,271

Cambridge Juice Co. Limited (Registered number: 04414877)

Balance Sheet - continued
30 April 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 30 December 2024 and were signed on its behalf by:





Ms K Richardson - Director


Cambridge Juice Co. Limited (Registered number: 04414877)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Cambridge Juice Co. Limited 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill has been amortised evenly over its estimated useful life of ten 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.


Cambridge Juice Co. Limited (Registered number: 04414877)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Cambridge Juice Co. Limited (Registered number: 04414877)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 7,000
AMORTISATION
At 1 May 2023
and 30 April 2024 7,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 82,406
Additions 23,496
Disposals (13,995 )
At 30 April 2024 91,907
DEPRECIATION
At 1 May 2023 53,293
Charge for year 12,977
Eliminated on disposal (13,295 )
At 30 April 2024 52,975
NET BOOK VALUE
At 30 April 2024 38,932
At 30 April 2023 29,113

Cambridge Juice Co. Limited (Registered number: 04414877)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


6. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 May 2023 15,495
Transfer to ownership (15,495 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 11,818
Transfer to ownership (11,818 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 3,677

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 119,608 109,989
Other debtors 2,499 1,780
122,107 111,769

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 2,559
Trade creditors 84,618 68,491
Taxation and social security 22,924 39,575
Other creditors 41,102 35,606
148,644 146,231