THE FRUIT MACHINE LIMITED - Filleted accounts

Registered number

08132438

THE FRUIT MACHINE LIMITED

Filleted Accounts

31 March 2025

THE FRUIT MACHINE LIMITED
Registered number:		08132438
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		83,484			72,415

Current assets
Stocks		3,080			3,505
Debtors	4	2,304			3,513
Cash at bank and in hand		109,608			37,064
		114,992			44,082

Creditors: amounts falling due within one year	5	(86,384)			(53,344)

Net current assets/(liabilities)			28,608			(9,262)

Total assets less current liabilities			112,092			63,153

Creditors: amounts falling due after more than one year	6		(40,915)			(39,753)

Provisions for liabilities			(10,340)			(8,186)


Net assets			60,837			15,214

Capital and reserves
Called up share capital			100			100
Profit and loss account			60,737			15,114

Shareholders' funds			60,837			15,214

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C Gaish
Director
Approved by the board on 12 September 2025

THE FRUIT MACHINE LIMITED

for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years
	Motor Vehicles	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			10		10


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	38,637		113,605		152,242
	Additions	8,334		54,791		63,125
	Disposals	-		(56,952)		(56,952)
	At 31 March 2025	46,971		111,444		158,415

	Depreciation
	At 1 April 2024	19,440		60,387		79,827
	Charge for the year	5,456		20,469		25,925
	On disposals	-		(30,821)		(30,821)
	At 31 March 2025	24,896		50,035		74,931

	Net book value
	At 31 March 2025	22,075		61,409		83,484
	At 31 March 2024	19,197		53,218		72,415


4	Debtors			2025		2024
£					£

	Other debtors			2,304		3,513


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			8,646		8,616
	Obligations under finance lease and hire purchase contracts			26,222		24,086
	Taxation and social security costs			27,256		8,035
	Director's loan account			20,760		4,695
	Other creditors			3,500		7,912
				86,384		53,344


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			6,455		14,471
	Obligations under finance lease and hire purchase contracts			34,460		25,282
				40,915		39,753


7	Related party transactions

	Dividends totalling £28,000 were paid to the director during the year. (2024 - £20,000)

8	Controlling party

	Throughout this and the previous year the company was under the control of Mr C Gaish, the director and shareholder.


9	Other information

	The Fruit Machine Limited is a private company limited by shares and incoporated in England. Its registered office is 25 Northfields Road, Cobham, KT11 1JL.