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REGISTERED NUMBER: 13238405 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Fruidel Office Groceries Limited

Fruidel Office Groceries Limited (Registered number: 13238405)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Fruidel Office Groceries Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr S L Bohen





REGISTERED OFFICE: Unit 17, Norbury Court,
City Works Business Park
Welcombe Street
Manchester
M11 2NB





REGISTERED NUMBER: 13238405 (England and Wales)





ACCOUNTANTS: Langricks Limited
1 Swan Street
Wilmslow
Cheshire
SK9 1HF

Fruidel Office Groceries Limited (Registered number: 13238405)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Intangible assets 4 28,963 2,800
Tangible assets 5 66,530 5,239
95,493 8,039

CURRENT ASSETS
Stocks 12,951 -
Debtors 6 301,335 287,025
Cash at bank 101,633 13,098
415,919 300,123
CREDITORS
Amounts falling due within one year 7 (479,722 ) (335,448 )
NET CURRENT LIABILITIES (63,803 ) (35,325 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

31,690

(27,286

)

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 31,588 (27,388 )
31,690 (27,286 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Fruidel Office Groceries Limited (Registered number: 13238405)

Balance Sheet - continued
31 March 2025


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 23 June 2025 and were signed by:





Mr S L Bohen - Director


Fruidel Office Groceries Limited (Registered number: 13238405)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Fruidel Office Groceries 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.

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the continued support of the company director. The director believes that it is appropriate for the financial statements to be prepared on a going concern basis.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.


Fruidel Office Groceries Limited (Registered number: 13238405)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

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.

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 22 (2024 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 April 2024 4,000 - 4,000
Additions - 26,563 26,563
At 31 March 2025 4,000 26,563 30,563
AMORTISATION
At 1 April 2024 1,200 - 1,200
Charge for year 400 - 400
At 31 March 2025 1,600 - 1,600
NET BOOK VALUE
At 31 March 2025 2,400 26,563 28,963
At 31 March 2024 2,800 - 2,800

Fruidel Office Groceries Limited (Registered number: 13238405)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 8,853
Additions 70,732
At 31 March 2025 79,585
DEPRECIATION
At 1 April 2024 3,614
Charge for year 9,441
At 31 March 2025 13,055
NET BOOK VALUE
At 31 March 2025 66,530
At 31 March 2024 5,239

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 182,981 103,322
Amounts owed by group undertakings - 85,061
Other debtors 118,354 98,642
301,335 287,025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 173 -
Trade creditors 196,607 174,949
Amounts owed to group undertakings 65,371 2,398
Taxation and social security 42,282 34,264
Other creditors 175,289 123,837
479,722 335,448

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Fruidel Office Groceries Limited

The following reproduces the text of the report prepared for the director 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 Fruidel Office Groceries Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet 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 director of Fruidel Office Groceries Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Fruidel Office Groceries Limited and state those matters that we have agreed to state to the director of Fruidel Office Groceries Limited 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 Fruidel Office Groceries Limited and its director for our work or for this report.

It is your duty to ensure that Fruidel Office Groceries 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 profit of Fruidel Office Groceries Limited. You consider that Fruidel Office Groceries 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 Fruidel Office Groceries 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.






Langricks Limited
1 Swan Street
Wilmslow
Cheshire
SK9 1HF


23 June 2025