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Company Registration No. 11282534 (England and Wales)
BDF Fresh Produce Limited Unaudited accounts for the year ended 30 April 2025
BDF Fresh Produce Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BDF Fresh Produce Limited Company Information for the year ended 30 April 2025
Directors
Mr D Aggett Mr V N Aggett Mr J Aggett
Company Number
11282534 (England and Wales)
Registered Office
87 Fore Street Bovey Tracey Newton Abbot Devon TQ13 9AB United Kingdom
Accountants
A Sullivan Accountants 87 Fore Street Bovey Tracey Newton Abbot Devon TQ13 9AB
- 3 -
BDF Fresh Produce Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
9,817 
12,747 
Tangible assets
5
71,162 
57,209 
80,979 
69,956 
Current assets
Inventories
72,000 
35,000 
Debtors
6
429,610 
300,402 
Cash at bank and in hand
29,136 
42,455 
530,746 
377,857 
Creditors: amounts falling due within one year
7
(561,960)
(402,531)
Net current liabilities
(31,214)
(24,674)
Total assets less current liabilities
49,765 
45,282 
Creditors: amounts falling due after more than one year
8
(36,274)
(34,210)
Provisions for liabilities
Deferred tax
(13,020)
(10,369)
Net assets
471 
703 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
371 
603 
Shareholders' funds
471 
703 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
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
Mr V N Aggett Director Company Registration No. 11282534
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BDF Fresh Produce Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
BDF Fresh Produce Limited is a private company, limited by shares, registered in England and Wales, registration number 11282534. The registered office is 87 Fore Street, Bovey Tracey, Newton Abbot, Devon, TQ13 9AB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on cost
Fixtures & fittings
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 May 2024
26,750 
2,557 
29,307 
At 30 April 2025
26,750 
2,557 
29,307 
Amortisation
At 1 May 2024
16,050 
510 
16,560 
Charge for the year
2,675 
255 
2,930 
At 30 April 2025
18,725 
765 
19,490 
Net book value
At 30 April 2025
8,025 
1,792 
9,817 
At 30 April 2024
10,700 
2,047 
12,747 
- 5 -
BDF Fresh Produce Limited Notes to the Accounts for the year ended 30 April 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2024
103,410 
33,460 
136,870 
Additions
38,500 
9,881 
48,381 
At 30 April 2025
141,910 
43,341 
185,251 
Depreciation
At 1 May 2024
58,014 
21,647 
79,661 
Charge for the year
25,760 
8,668 
34,428 
At 30 April 2025
83,774 
30,315 
114,089 
Net book value
At 30 April 2025
58,136 
13,026 
71,162 
At 30 April 2024
45,396 
11,813 
57,209 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
12,272 
6,528 
Trade debtors
407,429 
291,047 
Accrued income and prepayments
4,739 
2,827 
Other debtors
5,170 
- 
429,610 
300,402 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
Obligations under finance leases and hire purchase contracts
23,304 
10,892 
Trade creditors
402,276 
339,198 
Taxes and social security
29,771 
6,302 
Other creditors
70,399 
44,395 
Loans from directors
22,038 
(11,820)
Accruals
4,172 
3,564 
561,960 
402,531 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
833 
10,833 
Obligations under finance leases and hire purchase contracts
35,441 
23,377 
36,274 
34,210 
9
Average number of employees
During the year the average number of employees was 35 (2024: 28).
- 6 -