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Company Registration No. 11282534 (England and Wales)
BDF Fresh Produce Limited Unaudited accounts for the year ended 30 April 2024
BDF Fresh Produce Limited Unaudited accounts Contents
Page
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BDF Fresh Produce Limited Company Information for the year ended 30 April 2024
Directors
Mr D Aggett Mr V N Aggett Mr J Aggett
Company Number
11282534 (England and Wales)
Registered Office
87 Fore Street Bovey Tracey Newton Abbot Devon TQ13 9AB United Kingdom
Accountants
A Sullivan Accountants 87 Fore Street Bovey Tracey Newton Abbot Devon TQ13 9AB
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BDF Fresh Produce Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,747 
15,677 
Tangible assets
57,209 
49,654 
69,956 
65,331 
Current assets
Inventories
35,000 
19,855 
Debtors
300,402 
264,315 
Cash at bank and in hand
42,455 
(2,319)
377,857 
281,851 
Creditors: amounts falling due within one year
(402,531)
(307,154)
Net current liabilities
(24,674)
(25,303)
Total assets less current liabilities
45,282 
40,028 
Creditors: amounts falling due after more than one year
(34,210)
(29,383)
Provisions for liabilities
Deferred tax
(10,369)
(8,934)
Net assets
703 
1,711 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
603 
1,611 
Shareholders' funds
703 
1,711 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by
Mr D Aggett Director Company Registration No. 11282534
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BDF Fresh Produce Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
BDF Fresh Produce Limited is a private company, limited by shares, registered in England and Wales, registration number 11282534. The registered office is 87 Fore Street, Bovey Tracey, Newton Abbot, Devon, TQ13 9AB, United Kingdom.
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:
Motor vehicles
25% on cost
Fixtures & fittings
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 May 2023
26,750 
2,557 
29,307 
At 30 April 2024
26,750 
2,557 
29,307 
Amortisation
At 1 May 2023
13,375 
255 
13,630 
Charge for the year
2,675 
255 
2,930 
At 30 April 2024
16,050 
510 
16,560 
Net book value
At 30 April 2024
10,700 
2,047 
12,747 
At 30 April 2023
13,375 
2,302 
15,677 
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BDF Fresh Produce Limited Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
72,015 
27,359 
99,374 
Additions
31,395 
6,101 
37,496 
At 30 April 2024
103,410 
33,460 
136,870 
Depreciation
At 1 May 2023
34,600 
15,120 
49,720 
Charge for the year
23,414 
6,527 
29,941 
At 30 April 2024
58,014 
21,647 
79,661 
Net book value
At 30 April 2024
45,396 
11,813 
57,209 
At 30 April 2023
37,415 
12,239 
49,654 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
6,528 
7,179 
Trade debtors
291,047 
254,654 
Accrued income and prepayments
2,827 
2,482 
300,402 
264,315 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Obligations under finance leases and hire purchase contracts
10,892 
3,206 
Trade creditors
339,198 
224,593 
Taxes and social security
6,302 
22,356 
Other creditors
44,395 
36,239 
Loans from directors
(11,820)
7,371 
Accruals
3,564 
3,389 
402,531 
307,154 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
10,833 
20,833 
Obligations under finance leases and hire purchase contracts
23,377 
8,550 
34,210 
29,383 
9
Average number of employees
During the year the average number of employees was 28 (2023: 23).
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