| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| G.A.KELLY(FRUIT SALES)LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| G.A.KELLY(FRUIT SALES)LIMITED |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| 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 |
| G.A.KELLY(FRUIT SALES)LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 12 Victoria Road |
| Barnsley |
| South Yorkshire |
| S70 2BB |
| BANKERS: |
| Hight Street |
| Doncaster |
| South Yorkshire |
| DN1 1UR |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| BALANCE SHEET |
| 31 MARCH 2025 |
| 31.3.25 | 31.3.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Other reserves |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| BALANCE SHEET - continued |
| 31 MARCH 2025 |
| 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 were approved and authorised for issue by the Board of Directors and authorised for issue on |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 1. | STATUTORY INFORMATION |
| G.A.Kelly(Fruit Sales)Limited is a |
| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about G.A.Kelly(Fruit Sales)Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Significant judgements and estimates |
| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements. |
| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year. |
| Turnover |
| The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax. |
| Turnover from the sale of stock is recognised when significant risks and rewards of ownership of the goods have been transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods. |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Tangible fixed assets are stated at cost or valuation less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stock. |
| Cost is calculated using the first-in. first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition. |
| 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. |
| Financial instruments |
| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. |
| Investments |
| Fixed asset investments and current asset investments are stated at cost less provision for any permanent diminution in value. For listed investments, market value is based on the closing middle market price. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group | Other |
| undertakings | investments | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1 April 2024 | 2,151 |
| Disposals | ( |
) | (2,141 | ) |
| At 31 March 2025 | 10 |
| NET BOOK VALUE |
| At 31 March 2025 | 10 |
| At 31 March 2024 | 2,151 |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| Cost or valuation at 31 March 2025 is represented by: |
| Shares in |
| group |
| undertakings |
| £ |
| Cost | 10 |
| 6. | STOCKS |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Goods for resale |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Trade debtors |
| Provision for doubtful debts | (26,195 | ) | (26,666 | ) |
| Amounts owed by group undertakings |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Trade creditors |
| Social security and other taxes |
| VAT | 2,118 | 815 |
| Other creditors |
| Directors' loan accounts | 55,491 | 71,791 |
| Accruals and deferred income |
| G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 31.3.25 | 31.3.24 |
| £ | £ |
| Within one year |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.3.25 | 31.3.24 |
| value: | £ | £ |
| A Ordinary | £1 | 5,000 | 5,000 |
| B Ordinary | £1 | 5,000 | 5,000 |
| C Ordinary | £1 | 5,000 | 5,000 |
| D Ordinary | £1 | 5,000 | 5,000 |
| 5,000 | E Ordinary | £1 | 5,000 | 5,000 |
| 25,000 | 25,000 |