Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 2026-05-29 101 2024-11-01 true false false No description of principal activity 103 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07468466 2024-11-01 2025-10-31 07468466 2023-11-01 2024-10-31 07468466 2025-10-31 07468466 2024-10-31 07468466 2023-11-01 07468466 c:Director1 2024-11-01 2025-10-31 07468466 d:Buildings 2024-11-01 2025-10-31 07468466 d:Buildings 2025-10-31 07468466 d:Buildings 2024-10-31 07468466 d:Buildings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07468466 d:PlantMachinery 2024-11-01 2025-10-31 07468466 d:PlantMachinery 2025-10-31 07468466 d:PlantMachinery 2024-10-31 07468466 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07468466 d:MotorVehicles 2024-11-01 2025-10-31 07468466 d:MotorVehicles 2025-10-31 07468466 d:MotorVehicles 2024-10-31 07468466 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07468466 d:FurnitureFittings 2024-11-01 2025-10-31 07468466 d:FurnitureFittings 2025-10-31 07468466 d:FurnitureFittings 2024-10-31 07468466 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07468466 d:OfficeEquipment 2024-11-01 2025-10-31 07468466 d:OfficeEquipment 2025-10-31 07468466 d:OfficeEquipment 2024-10-31 07468466 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07468466 d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07468466 d:CurrentFinancialInstruments 2025-10-31 07468466 d:CurrentFinancialInstruments 2024-10-31 07468466 d:Non-currentFinancialInstruments 2025-10-31 07468466 d:Non-currentFinancialInstruments 2024-10-31 07468466 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 07468466 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 07468466 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 07468466 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 07468466 d:ShareCapital 2025-10-31 07468466 d:ShareCapital 2024-10-31 07468466 d:RetainedEarningsAccumulatedLosses 2025-10-31 07468466 d:RetainedEarningsAccumulatedLosses 2024-10-31 07468466 c:OrdinaryShareClass1 2024-11-01 2025-10-31 07468466 c:OrdinaryShareClass1 2025-10-31 07468466 c:OrdinaryShareClass1 2024-10-31 07468466 c:FRS102 2024-11-01 2025-10-31 07468466 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07468466 c:FullAccounts 2024-11-01 2025-10-31 07468466 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07468466 d:HirePurchaseContracts d:WithinOneYear 2025-10-31 07468466 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 07468466 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-10-31 07468466 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 07468466 d:AcceleratedTaxDepreciationDeferredTax 2025-10-31 07468466 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 07468466 d:TaxLossesCarry-forwardsDeferredTax 2025-10-31 07468466 d:TaxLossesCarry-forwardsDeferredTax 2024-10-31 07468466 d:RetirementBenefitObligationsDeferredTax 2025-10-31 07468466 d:RetirementBenefitObligationsDeferredTax 2024-10-31 07468466 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-10-31 07468466 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-10-31 07468466 d:LeasedAssetsHeldAsLessee 2025-10-31 07468466 d:LeasedAssetsHeldAsLessee 2024-10-31 07468466 e:PoundSterling 2024-11-01 2025-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07468466 AGRI FRUIT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
AGRI FRUIT LIMITED REGISTERED NUMBER: 07468466 BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 539,828 |  | 568,050
|  |  | 539,828 |  | 568,050
Current assets |  |  |  |  |
Stocks | 5 | 193,237 |  | 178,026 |
Debtors: amounts falling due within one year | 6 | 515,433 |  | 559,077 |
Cash at bank and in hand | 7 | 7,219 |  | - |
|  | 715,889 |  | 737,103 |
Creditors: amounts falling due within one year | 8 | (788,982) |  | (1,174,371) |
Net current liabilities |  |  | (73,093) |  | (437,268)
Total assets less current liabilities |  |  | 466,735 |  | 130,782
Creditors: amounts falling due after more than one year | 9 |  | (35,737) |  | (14,968)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (35,110) |  | - |
|  |  | (35,110) |  | -
Net assets |  |  | 395,888 |  | 115,814
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 500 |  | 500
Profit and loss account |  |  | 395,388 |  | 115,314
|  |  | 395,888 |  | 115,814
The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
AGRI FRUIT LIMITED REGISTERED NUMBER: 07468466 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
G B Critcher
Director
Date: 29 May 2026
Page 2
AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Agri Fruit Limited (registered number 07468466) is a private company limited by share capital and incorporated in England and Wales under the Companies Act. The address of the registered office is Unit 6, Cae Gwyrdd, Tongwynlais, Cardiff, Wales, CF15 7AB. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Farm trade and assets | - | 10% | per annum
|  |  |  | Plant & machinery | - | 10% | per annum
|  |  |  | Motor vehicles | - | 33% | per annum
|  |  |  | Farm materials | - | 33% | per annum
|  |  |  | Office equipment | - | 33% | per annum
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Agricultural plant stock
Agricultural plant stock has a productive life of two to three years. Agricultural plant stock and certain related farm consumables are recorded at cost less an adjustment to write down the cost over their productive life. Page 4
AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Financial liabilities and equity are classified according to the substance of the financial instruments contractual obligations, rather than it's legal form.
3. | Employees
| The average monthly number of employees, including directors, during the year was 101 (2024 - 103).
Page 5
AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Farm trade and assets | Plant & machinery | Motor vehicles | Farm materials | Office equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |  |
| At 1 November 2024 | 377,468 | 1,113,547 | 11,935 | 78,223 | 4,439 | 1,585,612
| Additions | - | 164,447 | - | 60,232 | - | 224,679
| Disposals | - | (65,163) | - | (74,225) | - | (139,388)
| At 31 October 2025 | 377,468 | 1,212,831 | 11,935 | 64,230 | 4,439 | 1,670,903
| Depreciation |  |  |  |  |  |
| At 1 November 2024 | 184,321 | 747,844 | 4,067 | 76,891 | 4,439 | 1,017,562
| Charge for the year | 61,637 | 142,394 | 1,967 | 21,410 | - | 227,408
| Disposals | - | (39,670) | - | (74,225) | - | (113,895)
| At 31 October 2025 | 245,958 | 850,568 | 6,034 | 24,076 | 4,439 | 1,131,075
| Net book value |  |  |  |  |  |
| At 31 October 2025 | 131,510 | 362,263 | 5,901 | 40,154 | - | 539,828
| At 31 October 2024 | 193,147 | 365,703 | 7,868 | 1,332 | - | 568,050
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 64,353 | 28,433
|  | 64,353 | 28,433
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 193,237 | 178,026
|  | 193,237 | 178,026
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AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 53,988 | -
| Amounts owed by joint ventures and associated undertakings | 12,642 | 334,782
| Other debtors | 445,258 | 214,314
| Prepayments and accrued income | 3,545 | 3,662
| Deferred taxation | - | 6,319
|  | 515,433 | 559,077
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,219 | -
| Less: bank overdrafts | - | (2,061)
|  | 7,219 | (2,061)
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 2,061
| Trade creditors | 465,397 | 548,231
| Amounts owed to other participating interests | - | 167,391
| Corporation tax | 63,600 | 44,758
| Other taxation and social security | 79,178 | 89,220
| Obligations under finance lease and hire purchase contracts | 40,206 | 13,817
| Other creditors | 53,192 | 94,830
| Accruals and deferred income | 87,409 | 214,063
|  | 788,982 | 1,174,371
| Security Bank overdrafts are secured by fixed and floating charges over the assets of the Company.
Page 7
AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 35,737 | 14,968
|  | 35,737 | 14,968
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 40,206 | 13,817
| Between 1-5 years | 35,737 | 14,968
|  | 75,943 | 28,785
11. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 6,319 | (4,150)
| Charged to profit or loss | (41,429) | 10,469
| At end of year | (35,110) | 6,319
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed asset timing difference | (51,304) | (47,772)
| Losses and other deductions | 15,550 | 54,059
| Short term timing differences | 644 | 32
|  | (35,110) | 6,319
Page 8
AGRI FRUIT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 5,000 (2024 - 5,000) Ordinary A shares of £0.10 each | 500 | 500
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,387 (2024 - £4,311). Contributions totalling £6,713 (2024 - £135) were payable to the fund at the balance sheet date and are included in creditors.
14. | Related party transactions
| During the year the Company was charged a management fee of £234,637 (2024: £63,305), rent of £48,000 (2024: £48,000) and has been recharged for expenses paid on its behalf by Agri SGJ Limited, a related party through common control. At the year end, the Company was owed by Agri SGJ Limited £12,642 (2024: £167,391) in respect of these and other trade that are deemed to have been conducted under normal market conditions. During the year the Company was charged £47,316 (2024: £53,643) rent by Strawfam Limited, a related party through common control. At the year end £53,988 (2024: £3,980) was outstanding in respect of expenses incurred.
Page 9