1 December 2023 false No description of principal activity Taxfiler 2024.6 10490621business:PrivateLimitedCompanyLtd2023-12-012024-11-30 104906212023-11-30 104906212023-12-012024-11-30 10490621business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 10490621business:FilletedAccounts2023-12-012024-11-30 104906212024-11-30 10490621business:Director12023-12-012024-11-30 10490621business:RegisteredOffice2023-12-012024-11-30 104906212023-11-30 10490621core:WithinOneYear2024-11-30 10490621core:WithinOneYear2023-11-30 10490621core:AfterOneYear2024-11-30 10490621core:AfterOneYear2023-11-30 10490621core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 10490621core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 10490621core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 10490621core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 10490621core:PreviouslyStatedAmount2024-11-30 10490621core:PreviouslyStatedAmount2023-11-30 10490621business:SmallEntities2023-12-012024-11-30 10490621countries:EnglandWales2023-12-012024-11-30 10490621core:PlantMachinery2023-12-012024-11-30 10490621core:MotorVehicles2023-12-012024-11-30 10490621core:PlantMachinery2023-11-30 10490621core:MotorVehicles2023-11-30 10490621core:PlantMachinery2024-11-30 10490621core:MotorVehicles2024-11-30 104906212022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 10490621 (England and Wales)
FRESH PRODUCE WORLD LTD Unaudited accounts for the year ended 30 November 2024
FRESH PRODUCE WORLD LTD Unaudited accounts Contents
Page
- 2 -
FRESH PRODUCE WORLD LTD Company Information for the year ended 30 November 2024
Director
Kamran Arif
Company Number
10490621 (England and Wales)
Registered Office
Normacot Enterprise House Queensberry Road Stoke-On-Trent Staffordshire ST3 1QZ
Accountants
LINKTAX 11A Snow hill Shelton Stoke-on-Trent Staffordshire ST1 4LU
- 3 -
FRESH PRODUCE WORLD LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,822 
23,009 
Current assets
Inventories
106,000 
55,000 
Debtors
317,876 
282,982 
Cash at bank and in hand
18,968 
31,645 
442,844 
369,627 
Creditors: amounts falling due within one year
(403,062)
(337,869)
Net current assets
39,782 
31,758 
Total assets less current liabilities
60,604 
54,767 
Creditors: amounts falling due after more than one year
(16,445)
(26,551)
Net assets
44,159 
28,216 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
44,157 
28,214 
Shareholders' funds
44,159 
28,216 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 July 2025 and were signed on its behalf by
Kamran Arif Director Company Registration No. 10490621
- 4 -
FRESH PRODUCE WORLD LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
FRESH PRODUCE WORLD LTD is a private company, limited by shares, registered in England and Wales, registration number 10490621. The registered office is Normacot Enterprise House, Queensberry Road, Stoke-On-Trent, Staffordshire, ST3 1QZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method
Motor vehicles
20% reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
- 5 -
FRESH PRODUCE WORLD LTD Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
61,089 
- 
61,089 
Additions
- 
3,018 
3,018 
At 30 November 2024
61,089 
3,018 
64,107 
Depreciation
At 1 December 2023
38,080 
- 
38,080 
Charge for the year
4,602 
603 
5,205 
At 30 November 2024
42,682 
603 
43,285 
Net book value
At 30 November 2024
18,407 
2,415 
20,822 
At 30 November 2023
23,009 
- 
23,009 
5
Inventories
2024 
2023 
£ 
£ 
Finished goods
106,000 
55,000 
106,000 
55,000 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,616 
9,186 
Trade debtors
315,260 
273,796 
317,876 
282,982 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
333,265 
312,640 
Taxes and social security
32,529 
21,832 
Other creditors
11,920 
400 
Loans from directors
22,848 
497 
Accruals
2,500 
2,500 
403,062 
337,869 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,445 
25,816 
Obligations under finance leases and hire purchase contracts
- 
735 
16,445 
26,551 
- 6 -
FRESH PRODUCE WORLD LTD Notes to the Accounts for the year ended 30 November 2024
9
Average number of employees
During the year the average number of employees was 12 (2023: 15).
- 7 -