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Company Registration No. 10716179 (England and Wales)
BRIGHT FRUIT LTD Unaudited accounts for the year ended 30 April 2026
BRIGHT FRUIT LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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BRIGHT FRUIT LTD Company Information for the year ended 30 April 2026
Director
Stephen Houston
Company Number
10716179 (England and Wales)
Registered Office
7 Truro Road Portsmouth PO6 4NP England
Accountants
Accounts and Returns Ltd 26 Smith St Warwick CV34 4HS
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BRIGHT FRUIT LTD Accountants' report
Accountants' report to the director of BRIGHT FRUIT LTD on the preparation of the unaudited statutory accounts for the year ended 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BRIGHT FRUIT LTD for the year ended 30 April 2026 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of BRIGHT FRUIT LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of BRIGHT FRUIT LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BRIGHT FRUIT LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BRIGHT FRUIT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BRIGHT FRUIT LTD. You consider that BRIGHT FRUIT LTD 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 accounts of BRIGHT FRUIT LTD. 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 accounts.
Accounts and Returns Ltd 26 Smith St Warwick CV34 4HS 11 June 2026
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BRIGHT FRUIT LTD Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
405
616
Current assets
Inventories
10,000
10,000
Debtors
5
1,331
715
Cash at bank and in hand
8,577
10,493
19,908
21,208
Creditors: amounts falling due within one year
6
(3,251)
(5,018)
Net current assets
16,657
16,190
Net assets
17,062
16,806
Capital and reserves
Called up share capital
6
6
Profit and loss account
17,056
16,800
Shareholders' funds
17,062
16,806
For the year ending 30 April 2026 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 11 June 2026 and were signed on its behalf by
Stephen Houston Director Company Registration No. 10716179
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BRIGHT FRUIT LTD Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
BRIGHT FRUIT LTD is a private company, limited by shares, registered in England and Wales, registration number 10716179. The registered office is 7 Truro Road, Portsmouth, PO6 4NP, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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:
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 May 2025
845
At 30 April 2026
845
Depreciation
At 1 May 2025
229
Charge for the year
211
At 30 April 2026
440
Net book value
At 30 April 2026
405
At 30 April 2025
616
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BRIGHT FRUIT LTD Notes to the Accounts for the year ended 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
1,331
715
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
938
1,280
Trade creditors
-
1,088
Taxes and social security
78
-
Loans from directors
1,315
1,760
Accruals
920
890
3,251
5,018
7
Transactions with related parties
During the year, the company received a loan amounting to £1,315 (2025: £1,760) from S Houston. The loan is to be repaid on demand and interest-free. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
8
Average number of employees
During the year the average number of employees was 2 (2025: 1).
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