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Company Registration No. 10874917 (England and Wales)
Banana Management Company Limited Unaudited accounts for the year ended 31 October 2025
Banana Management Company Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Banana Management Company Limited Company Information for the year ended 31 October 2025
Director
M B Jones
Company Number
10874917 (England and Wales)
Registered Office
THE RED LION OLD ROAD BUCKLAND BETCHWORTH RH3 7DS ENGLAND
Accountants
Golding & Co Accounting Services Limited 29 Blackwood Close West Byfleet Surrey KT14 6PP
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Banana Management Company Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
39,640 
81,835 
Current assets
Inventories
16,595 
16,595 
Debtors
5
72,990 
44,286 
Cash at bank and in hand
25,744 
25,097 
115,329 
85,978 
Creditors: amounts falling due within one year
6
(146,516)
(165,787)
Net current liabilities
(31,187)
(79,809)
Total assets less current liabilities
8,453 
2,026 
Creditors: amounts falling due after more than one year
7
(59,807)
(66,693)
Net liabilities
(51,354)
(64,667)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(51,454)
(64,767)
Shareholders' funds
(51,354)
(64,667)
For the year ending 31 October 2025 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 31 October 2026 and were signed on its behalf by
M B Jones Director Company Registration No. 10874917
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Banana Management Company Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Banana Management Company Limited is a private company, limited by shares, registered in England and Wales, registration number 10874917. The registered office is THE RED LION OLD ROAD, BUCKLAND, BETCHWORTH, RH3 7DS, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided on all tangible assets, other than freehold land, at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over the lease term
Fixtures & fittings
over 5years
Stocks
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Banana Management Company Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
25,430 
233,844 
20,285 
279,559 
Additions
- 
1,978 
2,606 
4,584 
Disposals
- 
(19,263)
(267)
(19,530)
At 31 October 2025
25,430 
216,559 
22,624 
264,613 
Depreciation
At 1 November 2024
- 
185,374 
12,350 
197,724 
Charge for the year
- 
42,272 
4,507 
46,779 
On disposals
- 
(19,263)
(267)
(19,530)
At 31 October 2025
- 
208,383 
16,590 
224,973 
Net book value
At 31 October 2025
25,430 
8,176 
6,034 
39,640 
At 31 October 2024
25,430 
48,470 
7,935 
81,835 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,390 
6,820 
Other debtors
69,600 
37,466 
72,990 
44,286 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,562 
7,276 
VAT
29,173 
28,642 
Trade creditors
20,590 
25,299 
Taxes and social security
79,990 
73,370 
Other creditors
10,201 
31,200 
146,516 
165,787 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
25,002 
30,688 
Other creditors
34,805 
36,005 
59,807 
66,693 
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Banana Management Company Limited Notes to the Accounts for the year ended 31 October 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Net advances during the year
14,213 
54,976 
22,844 
46,345 
14,213 
54,976 
22,844 
46,345 
During the year the company advanced funds to the Director and an amount of £46,435 remained outstanding at year end. The loan bears interest at 2.75% on overage balance, is unsecured with no fixed terms of repayment.
9
Average number of employees
During the year the average number of employees was 24 (2024: 24).
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