REGISTERED NUMBER: 04990731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JANUARY 2025 TO 30TH JUNE 2026

FOR

R & B FRUITS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J P Whitmore

REGISTERED OFFICE:

Ossington Chambers

6/8 Castle Gate

Newark

Nottinghamshire

NG24 1AX

REGISTERED NUMBER:

04990731 (England and Wales)

ACCOUNTANTS:

Stephenson Nuttall & Co

Chartered Accountants

Ossington Chambers

6-8 Castle Gate

Newark

Nottinghamshire

NG24 1AX

FIXED ASSETS

Tangible assets

4

4,500

4,590

CURRENT ASSETS

Debtors

5

7,198

30,798

Cash at bank and in hand

1,512

167

8,710

30,965

CREDITORS

Amounts falling due within one year

6

13,206

18,429

NET CURRENT (LIABILITIES)/ASSETS

(4,496

)

12,536

TOTAL ASSETS LESS CURRENT LIABILITIES

4

17,126

CREDITORS

Amounts falling due after more than one year

7

-

(16,208

)

PROVISIONS FOR LIABILITIES

8

-

(872

)

NET ASSETS

4

46

CAPITAL AND RESERVES

Called up share capital

9

4

4

Retained earnings

-

42

SHAREHOLDERS' FUNDS

4

46

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13th September 2026 and were signed by:

J P Whitmore - Director

1.	STATUTORY INFORMATION

R & B Fruits Ltd 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.

The directors are continuously reviewing the current position and possible future activities of the company and consider it appropriate to prepare the financial statements on a going concern basis. In reaching this conclusion the directors have also confirmed that they will not seek repayment of their directors' current accounts until such time as the company's cashflow will allow.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st January 2025

1,993

22,995

24,988

Disposals

(1,993

)

(3,000

)

(4,993

)

At 30th June 2026

-

19,995

19,995

DEPRECIATION

At 1st January 2025

578

19,820

20,398

Eliminated on disposal

(578

)

-

(578

)

Charge written back

-

(4,325

)

(4,325

)

At 30th June 2026

-

15,495

15,495

NET BOOK VALUE

At 30th June 2026

-

4,500

4,500

At 31st December 2024

1,415

3,175

4,590

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

31/12/24

£

£

Trade debtors

-

334

Other debtors

124

-

Directors' current accounts

-

21,034

Tax

6,904

8,674

VAT

170

568

Prepayments

-

188

7,198

30,798

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/26

31/12/24

£

£

Bank loans and overdrafts

-

6,975

Trade creditors

626

1,957

Tax

1,539

6,522

Other creditors

-

459

Directors' current accounts

9,586

-

Accrued expenses

1,455

2,516

13,206

18,429

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/26

31/12/24

£

£

Bank loans - 1-2 years

-

3,389

Bank loans - 2-5 years

-

12,819

-

16,208

8.	PROVISIONS FOR LIABILITIES

30/6/26

31/12/24

£

£

Deferred tax

-

872

Deferred

tax

£

Balance at 1st January 2025

872

Accelerated capital allowances

(872

)

Balance at 30th June 2026

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/6/26

31/12/24

value:

£

£

2

Ordinary A

£1

2

2

2

Ordinary B

£1

2

2

4

4

10.	ULTIMATE CONTROLLING PARTY

Mr JP and Mrs TL Whitmore together own 100% of the issued share capital of the company.