Delecta Fruit Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06706467 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

DELECTA FRUIT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R Graaff

J J Basson

SECRETARY:

T Williams

REGISTERED OFFICE:

The Brew House

Maydencroft Manor

Maydencroft Lane, Gosmore

Hitchin

Herts

SG4 7QA

REGISTERED NUMBER:

06706467 (England and Wales)

AUDITORS:

Bradshaw Johnson

Chartered Accountants

Statutory Auditor

Croft Chambers

11 Bancroft

Hitchin

Hertfordshire

SG5 1JQ

CURRENT ASSETS

Debtors

5

3,287

13,472

Cash at bank

6,327

1,756

9,614

15,228

CREDITORS

Amounts falling due within one year

6

3,000

NET CURRENT ASSETS

6,614

12,228

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,614

12,228

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

6,613

12,227

SHAREHOLDERS' FUNDS

6,614

12,228

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

J J Basson - Director

1.	STATUTORY INFORMATION

Delecta Fruit 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Amounts owed by group undertakings

3,287

13,472

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Accruals and deferred income

3,000

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Pearce (Senior Statutory Auditor)

for and on behalf of Bradshaw Johnson

8.	RELATED PARTY DISCLOSURES

During the year the company acted as UK agent for a company under common control, Delecta Fruit (PTY) Limited, a company incorporated in South Africa.

£

30.6.25

30.6.24

Agency transactions - being sales on behalf of Delecta Fruit
(PTY) Ltd

-

Managing agency fees received

-

Recharged costs

-

Monies loaned to/(from) Delecta Fruit (PTY) Ltd during the year

10,185

4,773

Loan interest payable to Delecta Fruit (PTY) Ltd

-

Balance due from/(to) Delecta Fruit (PTY) Ltd at the period end

3,287

13,472

The balance due to Delecta Fruit (PTY) Ltd is repayable on demand. Interest is charged at 1.75% on balances outstanding for over 6 months.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Graaff.

The ultimate parent company is Delecta Holdings (PTY) Limited, a company incorporated in South Africa. Delecta Fruit (PTY) Limited prepares consolidated accounts. A copy of the parent company's accounts can be obtained from 209 Main St, Paarl, 7646, South Africa.