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REGISTERED NUMBER: 04990731 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

R & B FRUITS LTD

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & B FRUITS LTD

COMPANY INFORMATION
for the Year Ended 31st December 2024







DIRECTORS: J P Whitmore
Mrs TL Whitmore





SECRETARY: Mrs TL Whitmore





REGISTERED OFFICE: Ossington Chambers
6/8 Castle Gate
Newark
Nottinghamshire
NG24 1AX





REGISTERED NUMBER: 04990731 (England and Wales)





ACCOUNTANTS: Stephenson Nuttall & Co
Chartered Accountants
Ossington Chambers
6-8 Castle Gate
Newark
Nottinghamshire
NG24 1AX

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

BALANCE SHEET
31st December 2024

31/12/24 31/12/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,590 1,698

CURRENT ASSETS
Debtors 5 30,798 35,568
Cash at bank and in hand 167 1,065
30,965 36,633
CREDITORS
Amounts falling due within one year 6 18,429 18,178
NET CURRENT ASSETS 12,536 18,455
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,126

20,153

CREDITORS
Amounts falling due after more than one year 7 (16,208 ) (19,409 )

PROVISIONS FOR LIABILITIES 8 (872 ) (323 )
NET ASSETS 46 421

CAPITAL AND RESERVES
Called up share capital 9 4 4
Retained earnings 42 417
SHAREHOLDERS' FUNDS 46 421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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.

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

BALANCE SHEET - continued
31st December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th February 2025 and were signed on its behalf by:




Mrs TL Whitmore - Director



J P Whitmore - Director


R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2024

1. STATUTORY INFORMATION

R & B Fruits Ltd 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.

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.

The directors are continuously reviewing the current position and possible future activities of the company and consider it appropriate to prepare the financial statements on a going concern basis. In reaching this conclusion the directors have also confirmed that they will not seek repayment of their directors' current accounts until such time as the company's cashflow will allow.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

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

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st January 2024 829 19,995 20,824
Additions 1,164 3,000 4,164
At 31st December 2024 1,993 22,995 24,988
DEPRECIATION
At 1st January 2024 363 18,763 19,126
Charge for year 215 1,057 1,272
At 31st December 2024 578 19,820 20,398
NET BOOK VALUE
At 31st December 2024 1,415 3,175 4,590
At 31st December 2023 466 1,232 1,698

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 334 -
Directors' current accounts 21,034 26,480
Tax 8,674 8,674
VAT 568 239
Prepayments 188 175
30,798 35,568

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Bank loans and overdrafts 6,975 3,225
Trade creditors 1,957 -
Tax 6,522 11,608
Other creditors 459 654
Accrued expenses 2,516 2,691
18,429 18,178

R & B FRUITS LTD (REGISTERED NUMBER: 04990731)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/12/24 31/12/23
£    £   
Bank loans - 1-2 years 3,389 3,309
Bank loans - 2-5 years 12,819 16,100
16,208 19,409

8. PROVISIONS FOR LIABILITIES
31/12/24 31/12/23
£    £   
Deferred tax 872 323

Deferred
tax
£   
Balance at 1st January 2024 323
Accelerated capital allowances 549
Balance at 31st December 2024 872

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/12/24 31/12/23
value: £    £   
2 Ordinary A £1 2 2
2 Ordinary B £1 2 2
4 4

10. ULTIMATE CONTROLLING PARTY

Mr JP and Mrs TL Whitmore together own 100% of the issued share capital of the company.