IRIS Accounts Production v23.3.1.45 04760262 Board of Directors 1.7.22 30.6.23 30.6.23 false true false false false true false Fair value model 2567 2457 98 6854 116 6744 2549 2567 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047602622022-06-30047602622023-06-30047602622022-07-012023-06-30047602622021-06-30047602622021-07-012022-06-30047602622022-06-3004760262ns14:PoundSterlingns10:Original2022-07-012023-06-3004760262ns10:Originalns10:Director12022-07-012023-06-3004760262ns10:Original2022-07-012023-06-3004760262ns10:Original2023-06-3004760262ns10:Originalns10:PrivateLimitedCompanyLtd2022-07-012023-06-3004760262ns10:Originalns10:SmallEntities2022-07-012023-06-3004760262ns10:Originalns10:AuditExempt-NoAccountantsReport2022-07-012023-06-3004760262ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-07-012023-06-3004760262ns10:SmallCompaniesRegimeForAccountsns10:Original2022-07-012023-06-3004760262ns10:Originalns10:FullAccounts2022-07-012023-06-3004760262ns10:Original12022-07-012023-06-3004760262ns10:Original41ns10:Director12022-06-3004760262ns10:Original41ns10:Director12021-06-3004760262ns10:Original41ns10:Director12022-07-012023-06-3004760262ns10:Original41ns10:Director12021-07-012022-06-3004760262ns10:Original41ns10:Director12023-06-3004760262ns10:Original41ns10:Director12022-06-3004760262ns10:Originalns10:Director22022-07-012023-06-3004760262ns10:CompanySecretary1ns10:Original2022-07-012023-06-3004760262ns10:Originalns10:RegisteredOffice2022-07-012023-06-3004760262ns10:Original2022-06-3004760262ns10:Originalns5:CurrentFinancialInstruments2023-06-3004760262ns10:Originalns5:CurrentFinancialInstruments2022-06-3004760262ns10:Originalns5:Non-currentFinancialInstruments2023-06-3004760262ns10:Originalns5:Non-currentFinancialInstruments2022-06-3004760262ns5:ShareCapitalns10:Original2023-06-3004760262ns5:ShareCapitalns10:Original2022-06-3004760262ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-06-3004760262ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-06-3004760262ns10:Originalns5:NetGoodwill2022-07-012023-06-3004760262ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-07-012023-06-3004760262ns10:Originalns5:LandBuildings2022-07-012023-06-3004760262ns10:Originalns5:PlantMachinery2022-07-012023-06-3004760262ns10:Original2021-07-012022-06-3004760262ns10:Originalns5:NetGoodwill2022-06-3004760262ns10:Originalns5:NetGoodwill2023-06-3004760262ns10:Originalns5:NetGoodwill2022-06-3004760262ns10:Originalns5:LandBuildings2022-06-3004760262ns10:Originalns5:PlantMachinery2022-06-3004760262ns10:Original2022-06-3004760262ns10:Originalns5:LandBuildings2023-06-3004760262ns10:Originalns5:PlantMachinery2023-06-3004760262ns10:Originalns5:LandBuildings2022-06-3004760262ns10:Originalns5:PlantMachinery2022-06-3004760262ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-06-3004760262ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-06-3004760262ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-07-012023-06-3004760262ns10:Originalns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2022-06-3004760262ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3004760262ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-06-3004760262ns5:Securedns10:Original2023-06-3004760262ns5:Securedns10:Original2022-06-3004760262ns10:Originalns10:Director222022-06-3004760262ns10:Originalns10:Director222021-06-3004760262ns10:Originalns10:Director222022-07-012023-06-3004760262ns10:Originalns10:Director222021-07-012022-06-3004760262ns10:Originalns10:Director222023-06-3004760262ns10:Originalns10:Director222022-06-30
REGISTERED NUMBER: 04760262













Unaudited Financial Statements

for the Year Ended 30 June 2023

for

FRESH FIELDS CONSTRUCTION LIMITED

FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FRESH FIELDS CONSTRUCTION LIMITED

Company Information
for the Year Ended 30 June 2023







DIRECTORS: K M Redshaw
B J Tibbs





SECRETARY: B J Tibbs





REGISTERED OFFICE: Unit 02
16a Peel Street
Marsden
Huddersfield
West Yorkshire
HD7 6BW





REGISTERED NUMBER: 04760262





ACCOUNTANTS: BK Plus Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW

FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 145,170 155,032
145,170 155,032

CURRENT ASSETS
Stocks 10,000 720
Debtors 6 20,287 25,619
Cash at bank and in hand 49,462 101,978
79,749 128,317
CREDITORS
Amounts falling due within one year 7 25,524 31,457
NET CURRENT ASSETS 54,225 96,860
TOTAL ASSETS LESS CURRENT LIABILITIES 199,395 251,892

CREDITORS
Amounts falling due after more than one
year

8

(20,967

)

(33,856

)

PROVISIONS FOR LIABILITIES - (3,303 )
NET ASSETS 178,428 214,733

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 178,328 214,633
SHAREHOLDERS' FUNDS 178,428 214,733

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 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 FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

Balance Sheet - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by:





B J Tibbs - Director


FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

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

1. STATUTORY INFORMATION

Fresh Fields Construction 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 as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

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

2. ACCOUNTING POLICIES - continued
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.

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.

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 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 140,000
AMORTISATION
At 1 July 2022
and 30 June 2023 140,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2022 178,637 109,142 287,779
Additions - 910 910
Disposals - (110 ) (110 )
At 30 June 2023 178,637 109,942 288,579
DEPRECIATION
At 1 July 2022 51,486 81,261 132,747
Charge for year 3,573 7,197 10,770
Eliminated on disposal - (108 ) (108 )
At 30 June 2023 55,059 88,350 143,409
NET BOOK VALUE
At 30 June 2023 123,578 21,592 145,170
At 30 June 2022 127,151 27,881 155,032

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2022 31,496
Transfer to ownership (19,996 )
At 30 June 2023 11,500
DEPRECIATION
At 1 July 2022 20,282
Charge for year 1,617
Transfer to ownership (15,251 )
At 30 June 2023 6,648
NET BOOK VALUE
At 30 June 2023 4,852
At 30 June 2022 11,214

FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 12,839 19,901
Other debtors 7,448 5,718
20,287 25,619

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 11,212 10,000
Hire purchase contracts 2,900 6,105
Trade creditors 599 3,558
Taxation and social security 4,841 4,997
Other creditors 5,972 6,797
25,524 31,457

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 20,000 30,000
Hire purchase contracts 967 3,856
20,967 33,856

9. SECURED DEBTS

The following secured debts are included within creditors:

30.6.23 30.6.22
£    £   
Bank loans 30,000 40,000
Hire purchase contracts 3,867 9,961
33,867 49,961

FRESH FIELDS CONSTRUCTION LIMITED (REGISTERED NUMBER: 04760262)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
K M Redshaw and B J Tibbs
Balance outstanding at start of year 2,567 2,457
Amounts advanced 98 6,854
Amounts repaid (116 ) (6,744 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,549 2,567