Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-31 2024-10-31 24 false true 2023-11-01 false 24 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01394524 2023-11-01 2024-10-31 01394524 2022-11-01 2023-10-31 01394524 2024-10-31 01394524 2023-10-31 01394524 c:Director1 2023-11-01 2024-10-31 01394524 d:Buildings d:ShortLeaseholdAssets 2023-11-01 2024-10-31 01394524 d:MotorVehicles 2023-11-01 2024-10-31 01394524 d:MotorVehicles 2024-10-31 01394524 d:MotorVehicles 2023-10-31 01394524 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 01394524 d:OfficeEquipment 2023-11-01 2024-10-31 01394524 d:OfficeEquipment 2024-10-31 01394524 d:OfficeEquipment 2023-10-31 01394524 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 01394524 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 01394524 d:CurrentFinancialInstruments 2024-10-31 01394524 d:CurrentFinancialInstruments 2023-10-31 01394524 d:Non-currentFinancialInstruments 2024-10-31 01394524 d:Non-currentFinancialInstruments 2023-10-31 01394524 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 01394524 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 01394524 d:ShareCapital 2024-10-31 01394524 d:ShareCapital 2023-10-31 01394524 d:CapitalRedemptionReserve 2024-10-31 01394524 d:CapitalRedemptionReserve 2023-10-31 01394524 d:RetainedEarningsAccumulatedLosses 2024-10-31 01394524 d:RetainedEarningsAccumulatedLosses 2023-10-31 01394524 c:FRS102 2023-11-01 2024-10-31 01394524 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 01394524 c:FullAccounts 2023-11-01 2024-10-31 01394524 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 01394524 2 2023-11-01 2024-10-31 01394524 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 01394524 WALDON FRUIT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2024
WALDON FRUIT LIMITED REGISTERED NUMBER: 01394524 BALANCE SHEET AS AT 31 OCTOBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 42,739 |  | 26,822
|  |  | 42,739 |  | 26,822
Current assets |  |  |  |  |
Stocks |  | 42,040 |  | 58,707 |
Debtors: amounts falling due after more than one year | 5 | 445,846 |  | 335,950 |
Debtors: amounts falling due within one year | 5 | 675,782 |  | 659,859 |
Cash at bank and in hand | 6 | 1,035,403 |  | 629,616 |
|  | 2,199,071 |  | 1,684,132 |
Creditors: amounts falling due within one year | 7 | (1,280,744) |  | (1,081,300) |
Net current assets |  |  | 918,327 |  | 602,832
Total assets less current liabilities |  |  | 961,066 |  | 629,654
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (10,685) |  | (6,476) |
|  |  | (10,685) |  | (6,476)
Net assets |  |  | 950,381 |  | 623,178
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Capital redemption reserve |  |  | 72,006 |  | 72,006
Profit and loss account |  |  | 878,373 |  | 551,170
|  |  | 950,381 |  | 623,178
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
WALDON FRUIT LIMITED REGISTERED NUMBER: 01394524 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2024 The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.
Mr P J Walker
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
WALDON FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. | General information
Waldon Fruit Limited is a private company, limited by shares, registered in England and Wales, registration number 01394524. Their registered address is Hawke House, Old Station Road, Loughton, Essex, IG10 4PL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
WALDON FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
WALDON FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - |  | not provided
|  |  |  | Motor vehicles | - | 25% | on reducing balance
|  |  |  | Office equipment | - | 25% | on reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
WALDON FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 2.Accounting policies (continued)
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.14 | Financial instruments
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the Page 6
WALDON FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 2.Accounting policies (continued)
| 2.14 | Financial instruments (continued)
risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.15 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 24 (2023 - 24).
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 November 2023 | 32,300 | 111,992 | 144,292
| Additions | - | 24,765 | 24,765
| At 31 October 2024 | 32,300 | 136,757 | 169,057
| Depreciation |  |  |
| At 1 November 2023 | 14,131 | 103,339 | 117,470
| Charge for the year on owned assets | 4,542 | 4,306 | 8,848
| At 31 October 2024 | 18,673 | 107,645 | 126,318
| Net book value |  |  |
| At 31 October 2024 | 13,627 | 29,112 | 42,739
| At 31 October 2023 | 18,169 | 8,653 | 26,822
Page 7
WALDON FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due after more than one year |  |
| Due from participating interests | 445,846 | 335,949
| Other debtors | - | 1
|  | 445,846 | 335,950
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 596,370 | 559,576
| Other debtors | 51,992 | 75,845
| Prepayments and accrued income | 27,420 | 24,438
|  | 675,782 | 659,859
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,035,403 | 629,616
| Less: bank overdrafts | - | (130,630)
|  | 1,035,403 | 498,986
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 130,630
| Trade creditors | 1,043,116 | 705,440
| Corporation tax | 151,119 | 150,000
| Other taxation and social security | - | 24,038
| Other creditors | 13,418 | 3,348
| Accruals and deferred income | 73,091 | 67,844
|  | 1,280,744 | 1,081,300
Page 8