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REGISTERED NUMBER: 01033956 (England and Wales)












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: Mr D Kelly
Mr K Kelly
Mr S Kelly
Mrs A M Bowkett
Mr G R Kelly



SECRETARY: Mr G R Kelly



REGISTERED OFFICE: Wholesale Fruit Market
Chappell Drive
Doncaster
South Yorkshire
DN1 2RF



REGISTERED NUMBER: 01033956 (England and Wales)



ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB



BANKERS: Lloyds TSB Bank PLC
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 5,829 7,337
Investments 5 10 2,151
5,839 9,488

CURRENT ASSETS
Stocks 6 10,544 26,675
Debtors 7 181,103 242,436
Cash at bank 7,184 5,921
198,831 275,032
CREDITORS
Amounts falling due within one year 8 202,662 277,408
NET CURRENT LIABILITIES (3,831 ) (2,376 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,008 7,112

CAPITAL AND RESERVES
Called up share capital 10 25,000 25,000
Other reserves 2,055 2,055
Retained earnings (25,047 ) (19,943 )
SHAREHOLDERS' FUNDS 2,008 7,112

G.A.KELLY(FRUIT SALES)LIMITED (REGISTERED NUMBER: 01033956)

BALANCE SHEET - continued
31 MARCH 2025


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 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.

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 18 July 2025 and were signed on its behalf by:





Mr G R Kelly - Director


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 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 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
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 as modified by the revaluation of certain assets.

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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 10 (2024 - 10 ) .

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 55,814 19,763 7,076 82,653
DEPRECIATION
At 1 April 2024 52,581 17,608 5,127 75,316
Charge for year 325 540 643 1,508
At 31 March 2025 52,906 18,148 5,770 76,824
NET BOOK VALUE
At 31 March 2025 2,908 1,615 1,306 5,829
At 31 March 2024 3,233 2,155 1,949 7,337

5. FIXED ASSET INVESTMENTS
Shares in
group Other
undertakings investments Totals
£    £    £   
COST OR VALUATION
At 1 April 2024 10 2,141 2,151
Disposals - (2,141 ) (2,141 )
At 31 March 2025 10 - 10
NET BOOK VALUE
At 31 March 2025 10 - 10
At 31 March 2024 10 2,141 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 10,544 26,675

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 206,541 267,257
Provision for doubtful debts (26,195 ) (26,666 )
Amounts owed by group undertakings 467 1,560
Prepayments 290 285
181,103 242,436

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 132,462 189,104
Social security and other taxes 3,853 2,204
VAT 2,118 815
Other creditors 4,908 3,019
Directors' loan accounts 55,491 71,791
Accruals and deferred income 3,830 10,475
202,662 277,408

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 - 27,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
5,000 A Ordinary £1 5,000 5,000
5,000 B Ordinary £1 5,000 5,000
5,000 C Ordinary £1 5,000 5,000
5,000 D Ordinary £1 5,000 5,000
5,000 E Ordinary £1 5,000 5,000
25,000 25,000