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COMPANY REGISTRATION NUMBER: SC236213

GAULD'S FRUIT & VEG LTD.

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

GAULD'S FRUIT & VEG LTD.

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

Contents | Page

Officers and professional advisers | 1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position and the notes to the financial statements | 3

GAULD'S FRUIT & VEG LTD.

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors | Mr S. Gauld
| Mrs P. Gauld

Company secretary | Mrs P. Gauld

Registered office | 26-30 Marine Place
| Buckie
| Moray
| AB56 1UT

Accountants | Ritsons
| Chartered Accountants
| 26-30 Marine Place
| Buckie
| Moray
| AB56 1UT

GAULD'S FRUIT & VEG LTD.

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GAULD'S FRUIT & VEG LTD.

YEAR ENDED 31 DECEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gauld's Fruit & Veg Ltd. for the year ended 31 December 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Gauld's Fruit & Veg Ltd., as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Gauld's Fruit & Veg Ltd. and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gauld's Fruit & Veg Ltd. and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Gauld's Fruit & Veg Ltd. 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 profit of Gauld's Fruit & Veg Ltd.. You consider that Gauld's Fruit & Veg Ltd. 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 Gauld's Fruit & Veg Ltd.. 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 financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
16 April 2026

GAULD'S FRUIT & VEG LTD.

STATEMENT OF FINANCIAL POSITION

31 December 2025

| 2025 | 2024
| £ | £
Fixed assets | 20,658 | 26,082
| -------- | --------

Current assets | 105,495 | 98,240
Prepayments and accrued income | 328 | 331
| --------- | --------
| 105,823 | 98,571

Creditors: amounts falling due within one year | 90,991 | 90,787
| --------- | --------
NET CURRENT ASSETS | 14,832 | 7,784
| -------- | --------
TOTAL ASSETS LESS CURRENT LIABILITIES | 35,490 | 33,866

Creditors: amounts falling due after more than one year | - | 2,015

Accruals and deferred income | 900 | 900
| -------- | --------
| 34,590 | 30,951
| -------- | --------

Capital and reserves | 34,590 | 30,951
| -------- | --------

Notes to the financial statements
1. Staff numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
For the year ending 31 December 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 financial statements 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 financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 16 April 2026 , and are signed on behalf of the board by:

Mr S. Gauld |
Director |

Company registration number: SC236213
The company is a private company limited by shares, registered in Scotland.