Fruta Limited - Accounts to registrar (filleted) - small 23.2.5

Fruta Limited - Accounts to registrar (filleted) - small 23.2.5


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REGISTERED NUMBER: 02928562















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Fruta Limited

Fruta Limited (Registered number: 02928562)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fruta Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: R J Tanner





SECRETARY: A L Tanner





REGISTERED OFFICE: 87 High Street
Hanham
Bristol
Gloucestershire
BS15 3QG





REGISTERED NUMBER: 02928562





ACCOUNTANTS: Crossley and Co.
122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW

Fruta Limited (Registered number: 02928562)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £   
CURRENT ASSETS
Debtors 4 1,077,362 481,697
Cash at bank 94 1,558
1,077,456 483,255
CREDITORS
Amounts falling due within one year 5 128,108 17,117
NET CURRENT ASSETS 949,348 466,138
TOTAL ASSETS LESS CURRENT
LIABILITIES

949,348

466,138

CREDITORS
Amounts falling due after more than one
year

6

246,546

248,414
NET ASSETS 702,802 217,724

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 701,802 216,724
702,802 217,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 February 2024 and were signed by:



R J Tanner - Director


Fruta Limited (Registered number: 02928562)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Fruta Limited is a private company, limited by shares , registered in Not specified/Other. 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.

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
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS
30.6.23 30.6.22
£    £   
Amounts falling due within one year:
Trade debtors 1,018,021 416,208
Other debtors 5,681 11,829
1,023,702 428,037

Amounts falling due after more than one year:
Other debtors 53,660 53,660

Aggregate amounts 1,077,362 481,697

Fruta Limited (Registered number: 02928562)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors (1 ) 4,316
Taxation and social security 121,724 6,281
Other creditors 1,385 1,520
128,108 17,117

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Bank loans 34,562 39,979
Other creditors 211,984 208,435
246,546 248,414