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REGISTERED NUMBER: 10001575 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 28 February 2023

for

Fresh Stream Services Limited

Fresh Stream Services Limited (Registered number: 10001575)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fresh Stream Services Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: Mr J V White
Mr A C Beba





REGISTERED OFFICE: 63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ





REGISTERED NUMBER: 10001575 (England and Wales)





ACCOUNTANTS: Clifford Roberts
63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ

Fresh Stream Services Limited (Registered number: 10001575)

Balance Sheet
28 February 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 8,332 7,503
Investments 5 35 35
8,367 7,538

CURRENT ASSETS
Debtors 6 215,758 75,758
Cash at bank 55,308 24,251
271,066 100,009
CREDITORS
Amounts falling due within one year 7 119,084 67,356
NET CURRENT ASSETS 151,982 32,653
TOTAL ASSETS LESS CURRENT
LIABILITIES

160,349

40,191

PROVISIONS FOR LIABILITIES 2,083 -
NET ASSETS 158,266 40,191

CAPITAL AND RESERVES
Called up share capital 8 10 10
Share premium 5,889 5,889
Retained earnings 152,367 34,292
SHAREHOLDERS' FUNDS 158,266 40,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Fresh Stream Services Limited (Registered number: 10001575)

Balance Sheet - continued
28 February 2023


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 Board of Directors and authorised for issue on 3 November 2023 and were signed on its behalf by:




Mr J V White - Director



Mr A C Beba - Director


Fresh Stream Services Limited (Registered number: 10001575)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Fresh Stream Services Limited 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.

Preparation of consolidated financial statements
The financial statements contain information about Fresh Stream Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Investments in subsidiaries and associates
Investments in subsidiary and associate undertakings are recognised at cost.

Taxation
Taxation for the year 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 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fresh Stream Services Limited (Registered number: 10001575)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

2. ACCOUNTING POLICIES - continued

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 March 2022 9,621
Additions 5,188
At 28 February 2023 14,809
DEPRECIATION
At 1 March 2022 2,118
Charge for year 4,359
At 28 February 2023 6,477
NET BOOK VALUE
At 28 February 2023 8,332
At 28 February 2022 7,503

5. FIXED ASSET INVESTMENTS
Shares in
group Interest in
undertakings associate Totals
£ £ £
COST
At 1 March 2022
and 28 February 2023 1 34 35
NET BOOK VALUE
At 28 February 2023 1 34 35
At 28 February 2022 1 34 35

Fresh Stream Services Limited (Registered number: 10001575)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 215,000 9,000
Amounts owed by group undertakings 300 300
Other debtors 458 66,458
215,758 75,758

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 6,925 3,234
Taxation and social security 109,819 48,892
Other creditors 2,340 15,230
119,084 67,356

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
8 ordinary £1 9 9
1 ordinary A £1 1 1
10 10