REGISTERED NUMBER: 09035660 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

FRUIT FARM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D E W Freeman

A Freeman

REGISTERED OFFICE:

Algwen

Mill Road

West Walton

Norfolk

PE14 7EU

REGISTERED NUMBER:

09035660 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Intangible assets

4

-

10,000

Tangible assets

5

25,828

26,457

25,828

36,457

CURRENT ASSETS

Stocks

7,787

-

Cash at bank

6,667

7

14,454

7

CREDITORS

Amounts falling due within one year

6

100,061

98,021

NET CURRENT LIABILITIES

(85,607

)

(98,014

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(59,779

)

(61,557

)

CREDITORS

Amounts falling due after more than one year

7

13,587

16,670

NET LIABILITIES

(73,366

)

(78,227

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(73,466

)

(78,327

)

SHAREHOLDERS' FUNDS

(73,366

)

(78,227

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 September 2025 and were signed on its behalf by:

D E W Freeman - Director

1.	STATUTORY INFORMATION

Fruit Farm 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.	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.

The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31st May 2025 the company's current liabilities exceeded its current assets by £85,607 and total liabilities of the company were £113,648. The company is reliant on the continued support of its directors and bank, but there is no evidence to suggest that this will not continue and further funds will not be provided as necessary, to enable the company to continue as a going concern.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

33% on cost and 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

100,000

AMORTISATION

At 1 June 2024

90,000

Charge for year

10,000

At 31 May 2025

100,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

10,000

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 June 2024

and 31 May 2025

25,234

15,641

3,500

44,375

DEPRECIATION

At 1 June 2024

-

14,418

3,500

17,918

Charge for year

-

629

-

629

At 31 May 2025

-

15,047

3,500

18,547

NET BOOK VALUE

At 31 May 2025

25,234

594

-

25,828

At 31 May 2024

25,234

1,223

-

26,457

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,008

4,110

Tax

3,633

1,090

Directors' current accounts

2,577

-

Accruals and deferred income

90,843

92,821

100,061

98,021

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

3,087

3,087

Bank loans - 2-5 years

10,500

13,583

13,587

16,670

8.	ULTIMATE CONTROLLING PARTY