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Company Registration No. 12588244 (England and Wales)
GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED Unaudited accounts for the year ended 31 May 2025
GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED Company Information for the year ended 31 May 2025
Director
Judson Borges Pereira
Company Number
12588244 (England and Wales)
Registered Office
Grupo J B P Tropical Premium Fruits Ltd 7 Western International Market Hayes Road Southall Middlesex UB2 5XJ England
Accountants
Daughters of Zion Accountants & Consultants Limited 297A CROYDON London London CR0 3PA
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GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,299 
1,199 
Current assets
Inventories
166,788 
160,376 
Debtors
5
188,303 
63,676 
Cash at bank and in hand
(2,611)
(28,832)
352,480 
195,220 
Creditors: amounts falling due within one year
6
(415,507)
(318,621)
Net current liabilities
(63,027)
(123,401)
Net liabilities
(61,728)
(122,202)
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
(62,728)
(123,202)
Shareholders' funds
(61,728)
(122,202)
For the year ending 31 May 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 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 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 and authorised for issue on 29 May 2026 and were signed on its behalf by
Judson Borges Pereira Director Company Registration No. 12588244
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GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12588244. The registered office is Grupo J B P Tropical Premium Fruits Ltd, 7 Western International Market, Hayes Road, Southall, Middlesex, UB2 5XJ, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
25%
Computer equipment
25%
Other tangible fixed assets
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
2,590 
2,000 
1,088 
5,678 
Additions
- 
- 
1,000 
1,000 
At 31 May 2025
2,590 
2,000 
2,088 
6,678 
Depreciation
At 1 June 2024
2,591 
800 
1,088 
4,479 
Charge for the year
- 
400 
500 
900 
At 31 May 2025
2,591 
1,200 
1,588 
5,379 
Net book value
At 31 May 2025
(1)
800 
500 
1,299 
At 31 May 2024
(1)
1,200 
- 
1,199 
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GRUPO JBP TROPICAL PREMIUM FRUITS LIMITED Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
392 
3,731 
Trade debtors
187,911 
59,945 
188,303 
63,676 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
748,362 
599,872 
Taxes and social security
19,419 
43,488 
Other creditors
(362,845)
(326,617)
Loans from directors
10,571 
1,878 
415,507 
318,621 
7
Average number of employees
During the year the average number of employees was 1 (2024: 0).
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