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COMPANY REGISTRATION NUMBER: 07561336

Harvest Direct Ltd

Filleted Unaudited Reports and Accounts

30 April 2025

Harvest Direct Ltd

Directors' Report

Year ended 30 April 2025
The directors present their report and the unaudited Reports and Accounts of the company for the year ended 30 April 2025 .
Principal activities
The company's principal activity is the sale of fruit and vegetables to wholesalers, shops and the catering trade.
Directors
The directors who served the company during the year were as follows:

Mr M Martinez Fernandez |
Dr E V Beltran |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 20 January 2026 and signed on behalf of the board by:

Mr M Martinez Fernandez
Director

Registered office:
Earlsfield Business Centre
9 Lydden Road
London
SW18 4LT

Harvest Direct Ltd

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,517 | 2,415

Current assets

Debtors | 6 | 601,341 | 720,575
Cash at bank and in hand | 161,611 | 175,079
| --------- | ---------
| 762,952 | 895,654

Creditors: amounts falling due within one year | 7 | 445,938 | 629,636
| --------- | ---------
Net current assets | 317,014 | 266,018
| --------- | ---------
Total assets less current liabilities | 318,531 | 268,433

Creditors: amounts falling due after more than one year | 8 | 13,135 | 23,060
| --------- | ---------
Net assets | 305,396 | 245,373
| --------- | ---------

Capital and reserves

Called up share capital | 40 | 40
Capital redemption reserve | 60 | 60
Profit and loss account | 305,296 | 245,273
| --------- | ---------
Shareholders funds | 305,396 | 245,373
| --------- | ---------

These Reports and Accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its Reports and Accounts for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of Reports and Accounts .

Harvest Direct Ltd

Statement of Financial Position (continued)

30 April 2025
These Reports and Accounts were approved by the board of directors and authorised for issue on 20 January 2026 , and are signed on behalf of the board by:

Mr M Martinez Fernandez
Director

Company registration number: 07561336

Harvest Direct Ltd

Notes to the Reports and Accounts

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Earlsfield Business Centre, 9 Lydden Road, London, SW18 4LT.
2. Statement of compliance
These Reports and Accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The Reports and Accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The Reports and Accounts are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Corporation tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets

| Plant and machinery
| £
Cost |
At 1 May 2024 and 30 April 2025 | 37,645
| --------
Depreciation |
At 1 May 2024 | 35,230
Charge for the year | 898
| --------
At 30 April 2025 | 36,128
| --------
Carrying amount |
At 30 April 2025 | 1,517
| --------
At 30 April 2024 | 2,415
| --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 458,750 | 427,691
Other debtors | 142,591 | 292,884
| --------- | ---------
| 601,341 | 720,575
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 321,338 | 558,954
Corporation tax | 404 | –
Other creditors | 5,170 | 7,177
Other creditors | 119,026 | 63,505
| --------- | ---------
| 445,938 | 629,636
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 13,135 | 23,060
| -------- | --------

9. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2025 | 2024
| £ | £
Mr M Martinez Fernandez | ( 119,026) | ( 63,505)
| --------- | --------