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Company registration number: 06645877
Fruit 4 Limited
Unaudited filleted financial statements
31 August 2025
Fruit 4 Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Fruit 4 Limited
Directors and other information

| Directors | David C Hutchinson
|  | Laszlo Mulato
| Company number | 06645877
| Registered office | Unit 2 Spital House, New Spitalfields Market
|  | 27 Sherrin Road
|  | London
|  | Greater London
|  | E10 5SQ
| Accountants | Pollock Taylor Ltd
|  | Chartered Certified Accountants
|  | Units 9-7 Thurrock Commercial Park
|  | Juliette Way
|  | Purfleet
|  | Essex
|  | RM15 4YA

Fruit 4 Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Fruit 4 Limited
Year ended 31 August 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 Fruit 4 Limited for the year ended 31 August 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Fruit 4 Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Fruit 4 Limited and state those matters that we have agreed to state to the board of directors of Fruit 4 Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fruit 4 Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Fruit 4 Limited 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 Fruit 4 Limited. You consider that Fruit 4 Limited 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 Fruit 4 Limited. 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.
Pollock Taylor Ltd
Chartered Certified Accountants
Units 9-7 Thurrock Commercial Park
Juliette Way
Purfleet
Essex
RM15 4YA
22 April 2026
Fruit 4 Limited
Statement of financial position
31 August 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 6 | 26,616 |  |  |  | 33,270 |  |
Tangible assets |  | 7 | 356,886 |  |  |  | 212,337 |  |
|  |  | _________ |  |  |  | _________ |  |
|  |  |  |  | 383,502 |  |  |  | 245,607
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 8 | 406,062 |  |  |  | 363,941 |  |
Cash at bank and in hand |  |  | 158,837 |  |  |  | 43,438 |  |
|  |  | _________ |  |  |  | _________ |  |
|  |  | 564,899 |  |  |  | 407,379 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 9 | ( 617,202) |  |  |  | ( 181,385) |  |
|  |  | _________ |  |  |  | _________ |  |
Net current (liabilities)/assets |  |  |  |  | ( 52,303) |  |  |  | 225,994
|  |  |  |  | _________ |  |  |  | _________
Total assets less current liabilities |  |  |  |  | 331,199 |  |  |  | 471,601
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 10 |  |  | ( 218,120) |  |  |  | ( 14,439)
Provisions for liabilities |  | 11 |  |  | ( 39,942) |  |  |  | -
|  |  |  |  | _________ |  |  |  | _________
Net assets |  |  |  |  | 73,137 |  |  |  | 457,162
|  |  |  |  | _________ |  |  |  | _________
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 20,000 |  |  |  | 20,000
Share premium account |  |  |  |  | 879,750 |  |  |  | 879,750
Capital redemption reserve |  |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  |  | ( 827,613) |  |  |  | ( 443,588)
|  |  |  |  | _________ |  |  |  | _________
Shareholders funds |  |  |  |  | 73,137 |  |  |  | 457,162
|  |  |  |  | _________ |  |  |  | _________

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.
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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 22 April 2026 , and are signed on behalf of the board by:
David C Hutchinson
Director
Company registration number: 06645877
Fruit 4 Limited
Statement of changes in equity
Year ended 31 August 2025

|  | Called up share capital | Share premium account |  | Capital redemption reserve |  | Profit and loss account | Total |  |
|  | £ | £ |  | £ |  | £ | £ |  |
At 1 September 2023 |  | 500 | - |  | 500 |  | 156,188 | 157,188 |  |
Profit for the year |  |  |  |  |  |  | 159,486 | 159,486 |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |
Total comprehensive income for the year |  | - | - |  | - |  | 159,486 | 159,486 |  |
Issue of shares |  | 20,000 | 879,750 |  |  |  |  | 899,750 |  |
Dividends paid and payable |  |  |  |  |  |  | ( 130,000) | ( 130,000) |  |
Redemption of shares |  | ( 500) | - |  | 500 |  | ( 1,040,000) | ( 1,040,000) |  |
Conversion of debt to equity |  | - | - |  |  |  | 410,738 | 410,738 |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |
Total investments by and distributions to owners |  | 19,500 | 879,750 |  | 500 |  | ( 759,262) | 140,488 |  |
At 31 August 2024 (as previously reported) |  | 20,000 | 879,750 |  | 1,000 |  | ( 443,588) | 457,162 |  |
Prior period adjustments |  | (-) | (-) |  | (-) |  | (410,738) | (410,738) |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |
At 31 August 2024 (restated) and 1 September 2024 |  | 20,000 | 879,750 |  | 1,000 |  | (854,326) | 46,424 |  |
Profit for the year |  |  |  |  |  |  | 76,713 | 76,713 |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |
Total comprehensive income for the year |  | - | - |  | - |  | 76,713 | 76,713 |  |
Dividends paid and payable |  |  |  |  |  |  | ( 50,000) | ( 50,000) |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |
Total investments by and distributions to owners |  | - | - |  | - |  | ( 50,000) | ( 50,000) |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |
At 31 August 2025 |  | 20,000 | 879,750 |  | 1,000 |  | ( 827,613) | 73,137 |  |
|  | _________ | _________ |  | _________ |  | _________ | _________ |  |

Fruit 4 Limited
Notes to the financial statements
Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Unit 2 Spital House, New Spitalfields Market, 27 Sherrin Road, London, Greater London, E10 5SQ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Software costs | - | 20 % | straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15 % | reducing balance
| Motor vehicles | - | 15 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 27 (2024: 24 ).
5. Tax on profit
Major components of tax expense

|  |  | 2025 | 2024
|  |  | £ | £
| Current tax: |  |  |
| UK current tax expense |  | 23,171 | 35,195
|  |  | _________ | _________
| Deferred tax: |  |  |
| Origination and reversal of timing differences |  | 39,942 | -
|  |  | _________ | _________
| Tax on profit |  | 63,113 | 35,195
|  |  | _________ | _________

6. Intangible assets

|  | Other intangible assets | Total |  |  |  |
|  | £ | £ |  |  |  |
| Cost |  |  |  |  |  |
| At 1 September 2024 and 31 August 2025 | 33,270 | 33,270 |  |  |  |
|  | _________ | _________ |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 September 2024 | - | - |  |  |  |
| Charge for the year | 6,654 | 6,654 |  |  |  |
|  | _________ | _________ |  |  |  |
| At 31 August 2025 | 6,654 | 6,654 |  |  |  |
|  | _________ | _________ |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 August 2025 | 26,616 | 26,616 |  |  |  |
|  | _________ | _________ |  |  |  |
| At 31 August 2024 | 33,270 | 33,270 |  |  |  |
|  | _________ | _________ |  |  |  |

7. Tangible assets

|  | Freehold property | Plant and machinery | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 | 60,000 | 42,630 | 271,177 | 373,807 |  |  |
| Additions | 86,667 | 40,925 | 54,055 | 181,647 |  |  |
|  | _________ | _________ | _________ | _________ |  |  |
| At 31 August 2025 | 146,667 | 83,555 | 325,232 | 555,454 |  |  |
|  | _________ | _________ | _________ | _________ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | - | 6,890 | 154,580 | 161,470 |  |  |
| Charge for the year | - | 11,500 | 25,598 | 37,098 |  |  |
|  | _________ | _________ | _________ | _________ |  |  |
| At 31 August 2025 | - | 18,390 | 180,178 | 198,568 |  |  |
|  | _________ | _________ | _________ | _________ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 August 2025 | 146,667 | 65,165 | 145,054 | 356,886 |  |  |
|  | _________ | _________ | _________ | _________ |  |  |
| At 31 August 2024 | 60,000 | 35,740 | 116,597 | 212,337 |  |  |
|  | _________ | _________ | _________ | _________ |  |  |

8. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 291,916 | 261,579
| Other debtors |  | 114,146 | 102,362
|  |  | _________ | _________
|  |  | 406,062 | 363,941
|  |  | _________ | _________

9. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 50,067 | -
| Trade creditors |  | 22,740 | 68,610
| Corporation tax |  | 23,171 | 35,195
| Social security and other taxes |  | 18,488 | 15,734
| Other creditors |  | 502,736 | 61,846
|  |  | _________ | _________
|  |  | 617,202 | 181,385
|  |  | _________ | _________

10. Creditors: amounts falling due after more than one year

|  |  | 2025 | 2024
|  |  | £ | £
| Bank loans and overdrafts |  | 187,500 | -
| Other creditors |  | 30,620 | 14,439
|  |  | _________ | _________
|  |  | 218,120 | 14,439
|  |  | _________ | _________

11. Provisions

|  | Deferred tax (note ) | Total |  |  |
|  | £ | £ |  |  |
| At 1 September 2024 | - | - |  |  |
| Additions | 39,942 | 39,942 |  |  |
|  | _________ | _________ |  |  |
| At 31 August 2025 | 39,942 | 39,942 |  |  |
|  | _________ | _________ |  |  |

12. Controlling party
Dem FS Limited