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REGISTERED NUMBER: 01060333 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2024

FOR

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH JUNE 2024







DIRECTORS: P K Kelly
Mrs. E K Vogelaar-Kelly





SECRETARY: Mrs. E K Vogelaar-Kelly





REGISTERED OFFICE:
Walnut Tree Farm
Chapel Lane
Blean, Canterbury
Kent
CT2 9HE





REGISTERED NUMBER: 01060333 (England and Wales)





ACCOUNTANTS: Spain Brothers & Co
Chartered Accountants
Westgate House
87 St Dunstans Street
Canterbury
Kent
CT2 8AE

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

BALANCE SHEET
30TH JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 225,041 201,927
Investments 5 - 9,429
225,041 211,356

CURRENT ASSETS
Stocks 6 111,000 111,057
Debtors 7 208,960 585,546
Cash at bank and in hand 963,314 784,337
1,283,274 1,480,940
CREDITORS
Amounts falling due within one year 8 278,405 516,804
NET CURRENT ASSETS 1,004,869 964,136
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,229,910

1,175,492

PROVISIONS FOR LIABILITIES 15,859 21,135
NET ASSETS 1,214,051 1,154,357

CAPITAL AND RESERVES
Called up share capital 4,200 4,200
Revaluation reserve 9 65,536 65,536
Retained earnings 1,144,315 1,084,621
SHAREHOLDERS' FUNDS 11 1,214,051 1,154,357

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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.

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

BALANCE SHEET - continued
30TH JUNE 2024


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 29th January 2025 and were signed on its behalf by:





P K Kelly - Director


KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH JUNE 2024


1. STATUTORY INFORMATION

Kent Fruit Services (Jan Vogelaar) 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 (£).


The company's functional currency is the Pound Sterling (£).

The company's principal activity was that of supplying horticultural and agricultural machinery to the fruit farming industry.

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 as modified by the revaluation of certain assets.

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

The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and
accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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

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.


KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

Hire purchase and leasing commitments
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.

Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs.
Subsequently, they are measured at fair value through the profit and loss if the shares are publicly traded or their fair value can be measured reliably.

The fair value is ascertained from the market value of the investments at year end.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
COST OR VALUATION
At 1st July 2023 117,387 45,954 105,964 269,305
Additions 44,217 725 - 44,942
Disposals - (3,692 ) - (3,692 )
At 30th June 2024 161,604 42,987 105,964 310,555
DEPRECIATION
At 1st July 2023 - 38,443 28,935 67,378
Charge for year - 2,197 19,257 21,454
Eliminated on disposal - (3,318 ) - (3,318 )
At 30th June 2024 - 37,322 48,192 85,514
NET BOOK VALUE
At 30th June 2024 161,604 5,665 57,772 225,041
At 30th June 2023 117,387 7,511 77,029 201,927

Cost or valuation at 30th June 2024 is represented by:

Fixtures
Freehold and Motor
property fittings vehicles Totals
£    £    £    £   
Valuation in 1996 30,356 - - 30,356
Valuation in 2015 35,180 - - 35,180
Cost 96,068 42,987 105,964 245,019
161,604 42,987 105,964 310,555

If freehold property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 51,851 51,851

Freehold property was valued on an open market basis on 30th June 2017 by the directors .

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st July 2023 9,429
Disposals (9,429 )
At 30th June 2024 -
NET BOOK VALUE
At 30th June 2024 -
At 30th June 2023 9,429

The investments above represent the market value of a Holiday Property Bond from HPB Assurance Ltd (formerly Isle of Man Assurance Ltd).This was disposed of in the year.

6. STOCKS
2024 2023
£    £   
Stocks 111,000 111,057

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 185,983 571,988
Other debtors 263 400
VAT - 1,147
Accrued income 10,174 -
Prepayments 12,540 12,011
208,960 585,546

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 155,879 135,564
Tax 38,624 (154 )
VAT 10,464 -
Other creditors 947 109,111
Directors' current accounts 10,787 10,789
Accrued expenses 11,277 22,323
Deferred income and deposits in advance 50,427 239,171
278,405 516,804

KENT FRUIT SERVICES (JAN VOGELAAR)
LIMITED (REGISTERED NUMBER: 01060333)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH JUNE 2024


9. RESERVES
Revaluation
reserve
£   
At 1st July 2023
and 30th June 2024 65,536

10. OTHER FINANCIAL COMMITMENTS

Pension
The company contributes to personal pension plans for each individual employee. The amount outstanding at year end amounted to £Nil (2023: £Nil).

11. RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS
2024 2023
£    £   
Profit/(loss) for the financial year 116,501 (12,780 )
Dividends (56,807 ) (44,151 )
Net addition/(reduction) to shareholders' funds 59,694 (56,931 )
Opening shareholders' funds 1,154,357 1,211,288
Closing shareholders' funds 1,214,051 1,154,357