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Registered number: 06878493
Farrington Fresh Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Advoco (SW) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06878493
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,747,259 2,616,253
2,747,259 2,616,253
CURRENT ASSETS
Debtors 6 309,565 -
Cash at bank and in hand 263,832 322,213
573,397 322,213
Creditors: Amounts Falling Due Within One Year 7 (942,995 ) (602,728 )
NET CURRENT ASSETS (LIABILITIES) (369,598 ) (280,515 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,377,661 2,335,738
Creditors: Amounts Falling Due After More Than One Year 8 (1,253,900 ) (1,268,270 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (44,207 ) (44,207 )
NET ASSETS 1,079,554 1,023,261
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 1,079,454 1,023,161
SHAREHOLDERS' FUNDS 1,079,554 1,023,261
Page 1
Page 2
For the year ending 30 April 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 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.
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
Mr Mark Mogridge
Director
29 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Farrington Fresh Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06878493 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
2.4. 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:
Freehold nil
Improvements to property 15% on reducing balance
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 20,000
As at 30 April 2024 20,000
Amortisation
As at 1 May 2023 20,000
As at 30 April 2024 20,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Land & Property
Freehold Improvements to property Plant & Machinery Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 May 2023 2,162,197 418,242 504,600 - 3,085,039
Additions - 57,288 136,600 24,595 218,483
As at 30 April 2024 2,162,197 475,530 641,200 24,595 3,303,522
Depreciation
As at 1 May 2023 - 126,070 342,716 - 468,786
Provided during the period - 44,530 41,091 1,856 87,477
As at 30 April 2024 - 170,600 383,807 1,856 556,263
Net Book Value
As at 30 April 2024 2,162,197 304,930 257,393 22,739 2,747,259
As at 1 May 2023 2,162,197 292,172 161,884 - 2,616,253
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 93,749 -
Other loan 215,816 -
309,565 -
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 21,752 -
Trade creditors 14,505 13,265
Bank loans and overdrafts 30,086 -
Other loans 108,333 -
Corporation tax liability 49,592 84,821
VAT 39,165 28,131
Other creditors 92,166 37,166
Bank loan 62,416 53,950
B Weighell - Short term loan 49,500 -
Accrued expenses 21,755 15,525
Director's loan account 453,725 369,870
942,995 602,728
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 56,512 -
Bank loans 1,197,388 1,268,270
1,253,900 1,268,270
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 44,207 44,207
10. Share Capital
2024 2023
Allotted, called up but not fully paid £ £
100 Share capital 1 of £ 1.00 each 100 100
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