Crowland Fresh Produce Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05109583 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Crowland Fresh Produce Limited

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

to

4

Notes to the financial statements

5

to

7

Directors:

J Woodroffe

Mrs L J Woodroffe

Secretary:

Mrs L J Woodroffe

Registered office:

Hundreds Farm

Hundred Road

Crowland

Peterborough

PE6 0LG

Registered number:

05109583 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors 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 Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors 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 Crowland Fresh Produce Limited for the year ended 30 June 2025 which comprise the Statement of income and retained earnings, Statement of financial position 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 Board of Directors of Crowland Fresh Produce Limited, as a body, in accordance with the terms of our engagement letter dated 22 June 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Crowland Fresh Produce Limited and state those matters that we have agreed to state to the Board of Directors of Crowland Fresh Produce Limited, as a body, 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 Crowland Fresh Produce Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crowland Fresh Produce 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 Crowland Fresh Produce Limited. You consider that Crowland Fresh Produce 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 Crowland Fresh Produce 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.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

11 September 2025

Fixed assets

Tangible assets

5

30,069

39,941

Current assets

Stocks

32,624

27,517

Debtors

6

681,335

2,106,946

Cash at bank

1,011,135

599,194

1,725,094

2,733,657

Creditors

Amounts falling due within one year

7

739,361

1,907,191

Net current assets

985,733

826,466

Total assets less current liabilities

1,015,802

866,407

Provisions for liabilities

4,919

4,976

Net assets

1,010,883

861,431

Capital and reserves

Called up share capital

8

150

Capital redemption reserve

100

Non-distributable reserves

5,760

-

Retained earnings

1,004,873

861,181

Shareholders' funds

1,010,883

861,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2025 and were signed on its behalf by:

J Woodroffe - Director

Mrs L J Woodroffe - Director

1.	Statutory information

Crowland Fresh Produce 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

4.	Employees and directors

The average number of employees during the year was 4 (2024 - 4 ) .

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

Cost

At 1 July 2024

4,797

11,825

76,394

93,016

Additions

-

152

-

152

At 30 June 2025

4,797

11,977

76,394

93,168

Depreciation

At 1 July 2024

4,765

9,575

38,735

53,075

Charge for year

8

601

9,415

10,024

At 30 June 2025

4,773

10,176

48,150

63,099

Net book value

At 30 June 2025

24

1,801

28,244

30,069

At 30 June 2024

32

2,250

37,659

39,941

6.

Debtors: amounts falling due within one year

2025

2024

£

Trade debtors

643,154

2,092,834

VAT

7,928

3,231

Called up share capital not paid

150

Prepayments and accrued income

30,103

10,731

681,335

2,106,946

7.

Creditors: amounts falling due within one year

2025

2024

£

Trade creditors

620,513

1,806,735

Corporation tax

100,047

83,512

Social security and other taxes

1,669

1,719

Other creditors

2,132

1,245

Accruals and deferred income

15,000

13,980

739,361

1,907,191

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

150

Ordinary

£1

150