Fruit 4 Limited 31/08/2025 iXBRL

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