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REGISTERED NUMBER: 06931805 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Alma Fruit & Veg Limited

Alma Fruit & Veg Limited (Registered number: 06931805)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Alma Fruit & Veg Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: J Seenivasagan





REGISTERED OFFICE: 110 Carlton Avenue East
Wembley
Middlesex
HA9 8LY





REGISTERED NUMBER: 06931805 (England and Wales)





ACCOUNTANTS: MohanRed & Co
110 Carlton Avenue East
Wembley
Middlesex
HA9 8LY

Alma Fruit & Veg Limited (Registered number: 06931805)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,481 19,975

CURRENT ASSETS
Stocks 78,901 84,300
Debtors 5 11,326 26,578
Cash at bank 15,354 7,337
105,581 118,215
CREDITORS
Amounts falling due within one year 6 122,410 137,039
NET CURRENT LIABILITIES (16,829 ) (18,824 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(348

)

1,151

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 (448 ) 1,051
SHAREHOLDERS' FUNDS (348 ) 1,151

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Alma Fruit & Veg Limited (Registered number: 06931805)

Balance Sheet - continued
30 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 director and authorised for issue on 12 March 2025 and were signed by:





J Seenivasagan - Director


Alma Fruit & Veg Limited (Registered number: 06931805)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Alma Fruit & Veg 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.

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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.


Alma Fruit & Veg Limited (Registered number: 06931805)

Notes to the Financial Statements - continued
for the Year Ended 30 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.

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 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Motor Computer
leasehold fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2023
and 30 June 2024 6,000 52,070 30,533 1,607 90,210
DEPRECIATION
At 1 July 2023 - 42,325 26,343 1,567 70,235
Charge for year - 2,436 1,048 10 3,494
At 30 June 2024 - 44,761 27,391 1,577 73,729
NET BOOK VALUE
At 30 June 2024 6,000 7,309 3,142 30 16,481
At 30 June 2023 6,000 9,745 4,190 40 19,975

Alma Fruit & Veg Limited (Registered number: 06931805)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 3,700 3,000
VAT 7,626 23,578
11,326 26,578

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors (3,684 ) -
Tax 4,339 939
Social security and other taxes 3,661 (1,592 )
Other creditors 242 242
Net wages - 26,119
Pension payable 763 721
Directors' current accounts 82,669 79,690
Accrued expenses 34,420 30,920
122,410 137,039

7. RESERVES
Retained
earnings
£   

At 1 July 2023 1,051
Profit for the year 11,001
Dividends (12,500 )
At 30 June 2024 (448 )

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr J Seenivasagan.