Company Registration No. 06145097 (England and Wales)
D.A.D. Fruits & Exotics Limited
Unaudited accounts
for the year ended 31 March 2025
D.A.D. Fruits & Exotics Limited
Unaudited accounts
Contents
D.A.D. Fruits & Exotics Limited
Company Information
for the year ended 31 March 2025
Directors
D W Gibbons
A T Gibbons
D P Gibbons
Company Number
06145097 (England and Wales)
Registered Office
10 Rockingham Road
Leeds
West Yorkshire
LS15 8UL
England
Accountants
Sparham Harnell Limited
Churchill House
29 Mill Hill Road
Pontefract
West Yorkshire
WF8 4HY
D.A.D. Fruits & Exotics Limited
Statement of financial position
as at 31 March 2025
Tangible assets
15,542
7,828
Cash at bank and in hand
26,262
18,707
Creditors: amounts falling due within one year
(55,504)
(41,421)
Net current liabilities
(19,652)
(11,734)
Total assets less current liabilities
(4,110)
(3,906)
Provisions for liabilities
Deferred tax
(3,179)
(1,638)
Net liabilities
(7,289)
(5,544)
Called up share capital
300
300
Profit and loss account
(7,589)
(5,844)
Shareholders' funds
(7,289)
(5,544)
For the year ending 31 March 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 1 December 2025 and were signed on its behalf by
D P Gibbons
Director
Company Registration No. 06145097
D.A.D. Fruits & Exotics Limited
Notes to the Accounts
for the year ended 31 March 2025
D.A.D. Fruits & Exotics Limited is a private company, limited by shares, registered in England and Wales, registration number 06145097. The registered office is 10 Rockingham Road, Leeds, West Yorkshire, LS15 8UL, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
15% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
33.3% Straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
D.A.D. Fruits & Exotics Limited
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
3,780
19,244
597
23,621
Additions
-
14,995
-
14,995
Disposals
-
(7,750)
-
(7,750)
At 31 March 2025
3,780
26,489
597
30,866
At 1 April 2024
1,132
14,064
597
15,793
Charge for the year
398
4,431
-
4,829
On disposals
-
(5,298)
-
(5,298)
At 31 March 2025
1,530
13,197
597
15,324
At 31 March 2025
2,250
13,292
-
15,542
At 31 March 2024
2,648
5,180
-
7,828
Amounts falling due within one year
D.A.D. Fruits & Exotics Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
27,950
25,118
Taxes and social security
13,543
14,679
Loans from directors
12,614
189
8
Deferred taxation
2025
2024
Accelerated capital allowances
3,179
1,638
Provision at start of year
1,638
1,542
Charged to the profit and loss account
1,541
96
Provision at end of year
3,179
1,638
Allotted, called up and fully paid:
300 Ordinary shares of £1 each
300
300
10
Transactions with related parties
Rhino Fruit Company Limited:
A company in which Mr D W Gibbons, Mr A P Gibbons and Mr D P Gibbons are also directors and shareholders.
The Company made net purchases from Rhino Fruit Company Limited totalling £336,453 (2024 - £346,551) in the year and owed them £22,291 (2024 - £22,208) at the year end.
11
Average number of employees
During the year the average number of employees was 8 (2024: 9).