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REGISTERED NUMBER: 13022479 (England and Wales)


Fruit Port Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2024






Fruit Port Limited (Registered number: 13022479)






Contents of the Financial Statements
for the year ended 31 March 2024




Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


Fruit Port Limited

Company Information
for the year ended 31 March 2024







DIRECTORS: Mr K Demir
Mr B Gurgur
Mr D A Josephs





REGISTERED OFFICE: 239-241 Kennington Lane
London
SE11 5QU





REGISTERED NUMBER: 13022479 (England and Wales)





ACCOUNTANTS: Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Fruit Port Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fruit Port Limited for the year ended 31 March 2024 which comprise the Abridged Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Fruit Port Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fruit Port Limited and state those matters that we have agreed to state to the Board of Directors of Fruit Port Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fruit Port Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Fruit Port Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fruit Port Limited. You consider that Fruit Port Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fruit Port Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Alton & Co
Chartered Accountants
239-241 Kennington Lane
London
SE11 5QU


4 April 2025

Fruit Port Limited (Registered number: 13022479)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 160,436 293,091

CURRENT ASSETS
Inventories 5 6,832 38,757
Debtors 6 474,073 939,813
Cash at bank and in hand 2,908 8,535
483,813 987,105
CREDITORS
Amounts falling due within one year 7 1,486,194 1,665,478
NET CURRENT LIABILITIES (1,002,381 ) (678,373 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(841,945

)

(385,282

)

PROVISIONS FOR LIABILITIES 9 - 5,027
NET LIABILITIES (841,945 ) (390,309 )

Fruit Port Limited (Registered number: 13022479)

Statement of Financial Position - continued
31 March 2024

2024 2023
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 20,000 20,000
Retained earnings 11 (861,945 ) (410,309 )
SHAREHOLDERS' FUNDS (841,945 ) (390,309 )

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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 April 2025 and were signed on its behalf by:





Mr B Gurgur - Director


Fruit Port Limited (Registered number: 13022479)

Notes to the Financial Statements
for the year ended 31 March 2024

1. STATUTORY INFORMATION

Fruit Port 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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

Turnover is generated from the ordinary activities of the business and is recognised when the customer takes delivery of the goods. All turnover are derived from sales in the UK.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - straight line over the life of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less any additional costs to sell.

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 statement of financial position date.

Fruit Port Limited (Registered number: 13022479)

Notes to the Financial Statements - continued
for the year ended 31 March 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 statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2023 - 9 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2023
and 31 March 2024 520,021 14,079 4,412 26,000 564,512
DEPRECIATION
At 1 April 2023 253,389 5,069 1,588 11,375 271,421
Charge for year 126,632 1,802 565 3,656 132,655
At 31 March 2024 380,021 6,871 2,153 15,031 404,076
NET BOOK VALUE
At 31 March 2024 140,000 7,208 2,259 10,969 160,436
At 31 March 2023 266,632 9,010 2,824 14,625 293,091

Fruit Port Limited (Registered number: 13022479)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

5. INVENTORIES
2024 2023
£    £   
Finished goods 6,832 38,757

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 381,819 847,758
Rent deposit 90,678 90,678
VAT 1,576 1,377
474,073 939,813

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 737,998 925,339
Five Fruits Ltd 75,896 75,896
All Greens Holdings Ltd 611,907 611,907
Clifton Greens London Ltd 31,200 31,200
Social security and other taxes 11,987 5,336
Net wages control account 759 -
Accrued expenses 16,447 15,800
1,486,194 1,665,478

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 101,740 91,018
Between one and five years - 101,740
101,740 192,758

Fruit Port Limited (Registered number: 13022479)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 5,027

Deferred
tax
£   
Balance at 1 April 2023 5,027
Balance at 31 March 2024 5,027

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
5,200 Ordinary A £1 5,200 5,200
4,800 Ordinary B £1 4,800 4,800
10,000 Ordinary C £1 10,000 10,000
20,000 20,000

11. RESERVES
Retained
earnings
£   

At 1 April 2023 (410,309 )
Deficit for the year (451,636 )
At 31 March 2024 (861,945 )

12. RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

2024 2023
£    £   
Transfers from related parties - -
Amount due to related parties 719,003 719,003

Fruit Port Limited (Registered number: 13022479)

Notes to the Financial Statements - continued
for the year ended 31 March 2024

13. CONTROLLING PARTY

The controlling party is All Greens Holdings Ltd.