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Registration number: 11881860

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 March 2025

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

Contents

Company Information

1

Abridged Balance Sheet

2 to 3

Notes to the Unaudited Abridged Financial Statements

4 to 11

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

Company Information

Directors

Mr Peter James Knighton

Mr Nicholas Alexander Osborne

Registered office

71-75 Shelton Street
Covent Garden
London
Greater London
WC2H 9JQ

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

(Registration number: 11881860)
Abridged Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Intangible assets

4

-

505

Tangible assets

5

5,400

10,146

 

5,400

10,651

Current assets

 

Stocks

6

35,563

23,587

Debtors

7

811,579

317,142

Cash at bank and in hand

 

191,993

88,564

 

1,039,135

429,293

Prepayments and accrued income

 

9,883

265,824

Creditors: Amounts falling due within one year

(260,782)

(251,401)

Net current assets

 

788,236

443,716

Total assets less current liabilities

 

793,636

454,367

Creditors: Amounts falling due after more than one year

(10,035)

(15,574)

Accruals and deferred income

 

(80,909)

(34,145)

Net assets

 

702,692

404,648

Capital and reserves

 

Called up share capital

8

200

200

Share premium reserve

9,900

9,900

Retained earnings

692,592

394,548

Shareholders' funds

 

702,692

404,648

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

(Registration number: 11881860)
Abridged Balance Sheet as at 31 March 2025

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 July 2025 and signed on its behalf by:
 

.........................................
Mr Peter James Knighton
Director

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
71-75 Shelton Street
Covent Garden
London
Greater London
WC2H 9JQ
UK

These financial statements were authorised for issue by the Board on 8 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

50% straight line

Motor vehicles

25% reducing balance

Computer Equipment

33% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Website development

5 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 26).

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

4

Intangible assets

Total
£

Cost or valuation

At 1 April 2024

6,304

At 31 March 2025

6,304

Amortisation

At 1 April 2024

5,799

Amortisation charge

505

At 31 March 2025

6,304

Carrying amount

At 31 March 2025

-

At 31 March 2024

505

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

5

Tangible assets

Furniture, fittings and equipment
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2024

1,759

37,095

38,854

Additions

895

9,149

10,044

Disposals

(1,076)

(17,714)

(18,790)

At 31 March 2025

1,578

28,530

30,108

Depreciation

At 1 April 2024

1,304

27,404

28,708

Charge for the year

526

14,265

14,791

Eliminated on disposal

(1,077)

(17,714)

(18,791)

At 31 March 2025

753

23,955

24,708

Carrying amount

At 31 March 2025

825

4,575

5,400

At 31 March 2024

455

9,691

10,146

6

Stocks

2025
£

2024
£

Stocks

35,563

23,587

7

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

8

Share capital

Allotted, called up and fully paid shares

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

2025

2024

No.

£

No.

£

Ordinary shares of £1 each

157

157

157

157

Ordinary shares of £1 each

43

43

43

43

200

200

200

200

9

Related party transactions

 

Eatfruit Ltd

trading as Eatfruit | Drinkmilk

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

Directors' remuneration

The directors' remuneration for the year was as follows:

2025
£

2024
£

Remuneration

19,052

18,960