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REGISTERED NUMBER: 00732323 (England and Wales)















WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025





Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ








WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2025







DIRECTORS: Mr M J Bird
Mr H A Bird
Mr G Bradnum
Mr M W Capel
Mr A J Fisher
Mr C D Burridge
Mr I P Oakley





REGISTERED OFFICE: Bessemer Road,
Cardiff
Cardiff
CF11 8BE





REGISTERED NUMBER: 00732323 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ
Page 1
WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323)

STATEMENT OF FINANCIAL POSITION
30TH SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,097,347 1,097,347
Investments 5 2 2
1,097,349 1,097,349

CURRENT ASSETS
Debtors 6 517,108 541,650
Cash at bank 72,812 125,652
589,920 667,302
CREDITORS
Amounts falling due within one year 7 48,049 52,668
NET CURRENT ASSETS 541,871 614,634
TOTAL ASSETS LESS CURRENT LIABILITIES 1,639,220 1,711,983

CREDITORS
Amounts falling due after more than one year 8 721,944 721,944
NET ASSETS 917,276 990,039

CAPITAL AND RESERVES
Called up share capital 167 167
Retained earnings 917,109 989,872
917,276 990,039

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th March 2026 and were signed on its behalf by:




Mr M W Capel - Director


The notes form part of these financial statements

Page 2
WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2025


1. STATUTORY INFORMATION

Wholesale Fruit Centre (Cardiff) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover comprises income from the principal activity of the company.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% straight line on cost
Fixtures and fittings - 25% straight line on cost

No depreciation is provided on the company's freehold property which is a departure from the requirements of the Companies Act 2006. In the opinion of the directors, although the property is primarily held for use by the company's shareholders for their own business, the property has the characteristics of an investment property. Accordingly it's current value is of more significance than any measure of consumption and to depreciate it would not give a true and fair view. If this departure from the Act had not been made, the profit for the year would have been reduced by depreciation.

However the amount of depreciation cannot reasonably be quantified and the amount which might otherwise have been shown cannot be separately identified or quantified.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Income and expenditure
It is the company's policy to net off income received against certain expenditure incurred on behalf of the tenants of the Wholesale Fruit Centre units. In this context, it is the company's policy to provide accruals for expenditure incurred which is rechargeable to the tenants and related prepayments of this expenditure are also provided.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1st October 2024
and 30th September 2025 1,097,342 35,546 8,803 1,141,691
DEPRECIATION
At 1st October 2024
and 30th September 2025 - 35,545 8,799 44,344
NET BOOK VALUE
At 30th September 2025 1,097,342 1 4 1,097,347
At 30th September 2024 1,097,342 1 4 1,097,347

Included in cost of land and buildings is freehold land of £ 1,097,342 (2024 - £ 1,097,342 ) which is not depreciated.

Page 3 continued...
WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2025


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st October 2024
and 30th September 2025 2
NET BOOK VALUE
At 30th September 2025 2
At 30th September 2024 2

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

WFC (Market Promotions) Limited
Registered office: Registered in England and Wales
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 444,024 509,197
Other debtors 73,084 32,453
517,108 541,650

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,464 1,752
Taxation and social security 685 6,254
Other creditors 45,900 44,662
48,049 52,668

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Other creditors comprise loans from traders. The loans are unsecured, interest free and repayable at the option of the company.

Page 4