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Registered Number: 06645877
England and Wales

 

 

 

FRUIT 4 LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Accountants report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.



....................................................

No1 Accountants Ltd

Office One, 1 Coldbath Square,
Farringdon,
London
EC1R 5HL
19 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 33,270    6,570 
Tangible fixed assets 4 212,337    131,655 
245,607    138,225 
Current assets      
Debtors: amounts falling due within one year 302,219    452,737 
Debtors: amounts falling due after one year 61,722   
Cash at bank and in hand 43,438    213,664 
407,379    666,401 
Creditors: amount falling due within one year (172,722)   (647,438)
Net current assets 234,657    18,963 
 
Total assets less current liabilities 480,264    157,188 
Creditors: amount falling due after more than one year (23,102)  
Net assets 457,162    157,188 
 

Capital and reserves
     
Called up share capital 5 20,000    500 
Share premium account 879,750   
Capital Redemption Reserve 1,000    500 
Profit and loss account (443,588)   156,188 
Shareholders' funds 457,162    157,188 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 October 2024 and were signed on its behalf by:


-------------------------------
Laszlo Mulato
Director
2
General Information
FRUIT 4 LTD is a private company, limited by shares, registered in England and Wales, registration number 06645877, registration address Unit 2 Spital House , New Spitalfields Market, 27 Sherrin Road, London, E10 5SQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 0 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees


Average number of employees during the year was 24 (2023 : 15).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 September 2023 6,570    6,570 
Additions 26,700    26,700 
Disposals  
At 31 August 2024 33,270    33,270 
Amortisation
At 01 September 2023  
Charge for year  
On disposals  
At 31 August 2024  
Net book values
At 31 August 2024 33,270    33,270 
At 31 August 2023 6,570    6,570 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023   31,034    250,077    7,805    288,916 
Additions 60,000    6,980    25,990    4,270    97,240 
Disposals   (5,210)   (4,890)   (1,687)   (11,787)
At 31 August 2024 60,000    32,804    271,177    10,388    374,369 
Depreciation
At 01 September 2023   5,308    148,462    3,491    157,261 
Charge for year   1,591    9,297    156    11,044 
On disposals   (3,094)   (3,179)     (6,273)
At 31 August 2024   3,805    154,580    3,647    162,032 
Net book values
Closing balance as at 31 August 2024 60,000    28,999    116,597    6,741    212,337 
Opening balance as at 01 September 2023   25,726    101,615    4,314    131,655 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
20,000 Class A shares of £1.00 each 20,000    500 
20,000    500 

6.

Advances and Credits



L Mulato
The following advances and credits existed during the years ended 31st August 2024 and 31st August 2023. The loan was fully repaid on 26/09/2023.

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
L Mulato136,482 136,482 
13648200136482000
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
L Mulato1,874 140,422 5,814 136,482 
18741404220581400136482
3