Company registration number 03042973 (England and Wales)
INTERFRUIT CATERING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
INTERFRUIT CATERING LIMITED
COMPANY INFORMATION
Director
Mr S J Evans
Company number
03042973
Registered office
2 Birch Road
Witton
Birmingham
West Midlands
B6 7DD
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
207 High Street
Erdington
Birmingham
B23 6SZ
INTERFRUIT CATERING LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
INTERFRUIT CATERING LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF INTERFRUIT CATERING LIMITED FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Interfruit Catering Limited for the year ended 30 April 2024 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Interfruit Catering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Interfruit Catering Limited and state those matters that we have agreed to state to the b oard of d irectors of Interfruit Catering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Interfruit Catering Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Interfruit Catering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Interfruit Catering Limited. You consider that Interfruit Catering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Interfruit Catering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
7 April 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
INTERFRUIT CATERING LIMITED
BALANCE SHEET
AS AT 30 APRIL 2024
30 April 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
4
1
1
Current assets
Debtors
5
-
0
30,121
Cash at bank and in hand
3,623
4,870
3,623
34,991
Creditors: amounts falling due within one year
6
(175,306)
(130,418)
Net current liabilities
(171,683)
(95,427)
Total assets less current liabilities
(171,682)
(95,426)
Creditors: amounts falling due after more than one year
7
(135,000)
(201,667)
Net liabilities
(306,682)
(297,093)
Capital and reserves
Called up share capital
9
1,018
1,018
Profit and loss reserves
(307,700)
(298,111)
Total equity
(306,682)
(297,093)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 7 April 2026
Mr S J Evans
Director
Company registration number 03042973 (England and Wales)
INTERFRUIT CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
1
Accounting policies
Company information

Interfruit Catering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Birch Road, Witton, Birmingham, West Midlands, B6 7DD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life of ten years.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

INTERFRUIT CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 4 -
1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2023 and 30 April 2024
121,600
Amortisation and impairment
At 1 May 2023 and 30 April 2024
121,600
Carrying amount
At 30 April 2024
-
0
At 30 April 2023
-
0
4
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
1
1
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
0
30,121
INTERFRUIT CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 5 -
6
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
80,000
80,000
Trade creditors
48,142
2,737
Taxation and social security
47,164
44,584
Other creditors
-
0
3,097
175,306
130,418
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
135,000
201,667
8
Secured debts
The following secured debts are included within creditors:
2024
2023
£
£
Bank loans
215,000
281,667
Bank loans are secured by way of a government-backed guarantee or by way of a fixed and floating charge over all assets of the company.
9
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' of £1 each
12
12
12
12
Ordinary 'B' of £1 each
1,003
1,003
1,003
1,003
Ordinary 'C' of £1 each
3
3
3
3
1,018
1,018
1,018
1,018
10
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

INTERFRUIT CATERING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 6 -
11
Control

Ultimate parent company

The ultimate parent company is SJE Group Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr S J Evans by virtue of his controlling interest in the ultimate parent company.

2024-04-30 2023-05-01 false false false 07 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr S J Evans 03042973 2023-05-01 2024-04-30 03042973 bus:Director1 2023-05-01 2024-04-30 03042973 bus:RegisteredOffice 2023-05-01 2024-04-30 03042973 bus:Agent1 2023-05-01 2024-04-30 03042973 2024-04-30 03042973 2023-04-30 03042973 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 03042973 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 03042973 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 03042973 core:Non-currentFinancialInstruments core:AfterOneYear 2023-04-30 03042973 core:CurrentFinancialInstruments 2024-04-30 03042973 core:CurrentFinancialInstruments 2023-04-30 03042973 core:ShareCapital 2024-04-30 03042973 core:ShareCapital 2023-04-30 03042973 core:RetainedEarningsAccumulatedLosses 2024-04-30 03042973 core:RetainedEarningsAccumulatedLosses 2023-04-30 03042973 core:ShareCapitalOrdinaryShareClass1 2024-04-30 03042973 core:ShareCapitalOrdinaryShareClass1 2023-04-30 03042973 core:ShareCapitalOrdinaryShareClass2 2024-04-30 03042973 core:ShareCapitalOrdinaryShareClass2 2023-04-30 03042973 core:ShareCapitalOrdinaryShareClass3 2024-04-30 03042973 core:ShareCapitalOrdinaryShareClass3 2023-04-30 03042973 core:ShareCapitalOrdinaryShares 2024-04-30 03042973 core:ShareCapitalOrdinaryShares 2023-04-30 03042973 core:Goodwill 2023-05-01 2024-04-30 03042973 2022-05-01 2023-04-30 03042973 core:NetGoodwill 2023-04-30 03042973 core:NetGoodwill 2024-04-30 03042973 core:NetGoodwill 2023-04-30 03042973 core:Non-currentFinancialInstruments 2024-04-30 03042973 core:Non-currentFinancialInstruments 2023-04-30 03042973 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 03042973 bus:OrdinaryShareClass2 2023-05-01 2024-04-30 03042973 bus:OrdinaryShareClass3 2023-05-01 2024-04-30 03042973 bus:OrdinaryShareClass1 2024-04-30 03042973 bus:OrdinaryShareClass1 2023-04-30 03042973 bus:OrdinaryShareClass2 2024-04-30 03042973 bus:OrdinaryShareClass2 2023-04-30 03042973 bus:OrdinaryShareClass3 2024-04-30 03042973 bus:OrdinaryShareClass3 2023-04-30 03042973 bus:AllOrdinaryShares 2024-04-30 03042973 bus:AllOrdinaryShares 2023-04-30 03042973 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03042973 bus:FRS102 2023-05-01 2024-04-30 03042973 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 03042973 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03042973 bus:FullAccounts 2023-05-01 2024-04-30 xbrli:pure xbrli:shares iso4217:GBP