Fruit and Forest Limited Filleted Accounts Cover
Fruit and Forest Limited
Company No. 14857595
Information for Filing with The Registrar
31 May 2024
Fruit and Forest Limited Balance Sheet Registrar
at
31 May 2024
Company No.
14857595
Notes
2024
£
Current assets
Cash at bank and in hand
507
507
Creditors: Amount falling due within one year
4
(1,378)
Net current liabilities
(871)
Total assets less current liabilities
(871)
Net liabilities
(871)
Capital and reserves
Called up share capital
1
Profit and loss account
5
(872)
Total equity
(871)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 May 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 05 February 2025 and signed on its behalf by:
P.G.A. Smith
Director
05 February 2025
Fruit and Forest Limited Notes to the Accounts Registrar
for the period ended 31 May 2024
1
General information
Fruit and Forest Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14857595
Its registered office is:
3 Coldblow Cottages
Loddington Lane
Boughton Monchelsea
Maidstone
ME17 4AE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Going concern
The financial statements have been prepared on a going concern basis. The company has received representations from the director that he will continue to support the company for at least twelve months from the date of approval of these financial statements, or until alternative funding has been obtained, such that the company's liabilities can be met as they fall due. When the company made the dividend declaration, the director considered the profitability of the company in accordance with Part 23 of the Companies Act 2006 and assessed whether sufficient profits were available for distribution. Since that date, losses have occurred that result in a net liability position at the year end.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of services is recognised when all the following conditions are satisfied:
• the amount of revenue 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.
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3
Employees
2024
Number
The average monthly number of employees (including directors) during the period:
1
4
Creditors:
amounts falling due within one year
2024
£
Taxes and social security
194
Loans from directors
734
Accruals and deferred income
450
1,378
5
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
6
Dividends
2024
£
Dividends for the period:
Dividends paid in the period
1,700
1,700
Dividends by type:
Non-equity preference dividends
-
Equity dividends
1,700
1,700
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