Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04277525 Mr STEVEN MCGOWAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04277525 2024-08-31 04277525 2025-08-31 04277525 2024-09-01 2025-08-31 04277525 frs-core:CurrentFinancialInstruments 2025-08-31 04277525 frs-core:MotorVehicles 2025-08-31 04277525 frs-core:MotorVehicles 2024-09-01 2025-08-31 04277525 frs-core:MotorVehicles 2024-08-31 04277525 frs-core:ShareCapital 2025-08-31 04277525 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04277525 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04277525 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04277525 frs-bus:SmallEntities 2024-09-01 2025-08-31 04277525 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04277525 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04277525 frs-bus:Director1 2024-09-01 2025-08-31 04277525 frs-countries:EnglandWales 2024-09-01 2025-08-31 04277525 2023-08-31 04277525 2024-08-31 04277525 2023-09-01 2024-08-31 04277525 frs-core:CurrentFinancialInstruments 2024-08-31 04277525 frs-core:ShareCapital 2024-08-31 04277525 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04277525
SJM FRUIT BROKERS LIMITED
Unaudited Financial Statements
For The Year Ended 31 August 2025
Sothertons Limited
SJM FRUIT BROKERS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
SJM FRUIT BROKERS LIMITED
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 04277525

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 379 |  | 462
|  |  | 379 |  | 462
CURRENT ASSETS
Debtors | 5 | 231,060 |  | 283,128 |
Cash at bank and in hand |  | 93,927 |  | 35,728 |
|  | 324,987 |  | 318,856 |
Creditors: Amounts Falling Due Within One Year | 6 | (227,561 ) |  | (234,721 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 97,426 |  | 84,135
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 97,805 |  | 84,597
NET ASSETS |  |  | 97,805 |  | 84,597
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 97,804 |  | 84,596
SHAREHOLDERS' FUNDS |  |  | 97,805 |  | 84,597

Page 1
Page 2
SJM FRUIT BROKERS LIMITED
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr STEVEN MCGOWAN Director
18/05/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
SJM FRUIT BROKERS LIMITED
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
SJM FRUIT BROKERS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04277525 . The registered office is 34 KINGFISHER ROAD, LARKFIELD, AYLESFORD, KENT, ME20 6RQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 18%

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 September 2024 | 4,100
As at 31 August 2025 | 4,100
Depreciation
As at 1 September 2024 | 3,638
Provided during the period | 83
As at 31 August 2025 | 3,721
Net Book Value
As at 31 August 2025 | 379
As at 1 September 2024 | 462

Page 3
Page 4
SJM FRUIT BROKERS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 163,881 |  | 232,117
Other debtors | 65,507 |  | 48,759
VAT | 1,672 |  | 2,252
| 231,060 |  | 283,128

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 226,124 |  | 214,913
Accruals and deferred income | 500 |  | 500
Director's loan account | 937 |  | 19,308
| 227,561 |  | 234,721

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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