Company No: 03327141 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	P J Bennett
	C A Bentley
	D J Bentley
	I Bentley

SECRETARY

D J Bentley

REGISTERED OFFICE	85 Worsley Road
	Farnworth
	Bolton
	BL4 9LU
	United Kingdom

COMPANY NUMBER

03327141 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	67,153		83,939
		67,153		83,939
Current assets
Stocks		29,711		41,220
Debtors	4	172,694		198,896
Cash at bank and in hand		1,172		2,346
		203,577		242,462
Creditors: amounts falling due within one year	5	( 275,663)		( 263,501)
Net current liabilities		(72,086)		(21,039)
Total assets less current liabilities		(4,933)		62,900
Creditors: amounts falling due after more than one year	6	0		( 23,491)
Provision for liabilities		( 10,733)		( 13,793)
Net (liabilities)/assets		( 15,666)		25,616
Capital and reserves
Called-up share capital	7	2		2
Profit and loss account		( 15,668 )		25,614
Total shareholders' (deficit)/funds		( 15,666)		25,616

For the financial year ending 31 March 2026 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 financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Premier Fruits Limited (registered number: 03327141) were approved and authorised for issue by the Board of Directors on 14 October 2026. They were signed on its behalf by:

I Bentley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Premier Fruits Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 85 Worsley Road, Farnworth, Bolton, BL4 9LU, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Premier Fruits Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Turnover

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

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	20 % reducing balance
Vehicles	5 years straight line
Fixtures and fittings	5 years straight line
Computer equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors receivable and creditors payable

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Profit and Loss Account in administrative expenses.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	19		20

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2025	313,244		76,487		17,630		950		408,311
At 31 March 2026	313,244		76,487		17,630		950		408,311
Accumulated depreciation
At 01 April 2025	258,792		54,595		10,229		756		324,372
Charge for the financial year	10,890		4,378		1,480		38		16,786
At 31 March 2026	269,682		58,973		11,709		794		341,158
Net book value
At 31 March 2026	43,562		17,514		5,921		156		67,153
At 31 March 2025	54,452		21,892		7,401		194		83,939

4. Debtors

	2026		2025
	£		£
Trade debtors	160,923		167,839
Other debtors	11,771		31,057
	172,694		198,896

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans and overdrafts (secured)	37,345		43,820
Trade creditors	220,665		198,367
Taxation and social security	3,081		14,477
Other creditors	14,572		6,837
	275,663		263,501

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

	2026		2025
	£		£
Bank loans (secured)	0		23,491

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

8. Related party transactions

Transactions with the entity's directors

	2026		2025
	£		£
Balance outstanding at start of year	24,983		4,882
Amounts advanced	7,723		58,663
Amounts repaid	(23,723)		(38,562)
Balance outstanding at end of year	8,983		24,983
The advance to the directors are interest free and repayable on demand.	0		0