2022-12-012023-11-302023-11-30false13002695FRESHMOOR LTD2024-04-09iso4217:GBPxbrli:pure130026952022-12-01130026952023-11-30130026952022-12-012023-11-30130026952021-12-01130026952022-11-30130026952021-12-012022-11-3013002695bus:SmallEntities2022-12-012023-11-3013002695bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013002695bus:FullAccounts2022-12-012023-11-3013002695bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013002695core:WithinOneYear2023-11-3013002695core:AfterOneYear2023-11-3013002695core:WithinOneYear2022-11-3013002695core:AfterOneYear2022-11-3013002695core:ShareCapital2023-11-3013002695core:SharePremium2023-11-3013002695core:RevaluationReserve2023-11-3013002695core:OtherReservesSubtotal2023-11-3013002695core:RetainedEarningsAccumulatedLosses2023-11-3013002695core:ShareCapital2022-11-3013002695core:SharePremium2022-11-3013002695core:RevaluationReserve2022-11-3013002695core:OtherReservesSubtotal2022-11-3013002695core:RetainedEarningsAccumulatedLosses2022-11-3013002695core:LandBuildings2023-11-3013002695core:PlantMachinery2023-11-3013002695core:Vehicles2023-11-3013002695core:FurnitureFittings2023-11-3013002695core:OfficeEquipment2023-11-3013002695core:NetGoodwill2023-11-3013002695core:IntangibleAssetsOtherThanGoodwill2023-11-3013002695core:ListedExchangeTraded2023-11-3013002695core:UnlistedNon-exchangeTraded2023-11-3013002695core:LandBuildings2022-11-3013002695core:PlantMachinery2022-11-3013002695core:Vehicles2022-11-3013002695core:FurnitureFittings2022-11-3013002695core:OfficeEquipment2022-11-3013002695core:NetGoodwill2022-11-3013002695core:IntangibleAssetsOtherThanGoodwill2022-11-3013002695core:ListedExchangeTraded2022-11-3013002695core:UnlistedNon-exchangeTraded2022-11-3013002695core:LandBuildings2022-12-012023-11-3013002695core:PlantMachinery2022-12-012023-11-3013002695core:Vehicles2022-12-012023-11-3013002695core:FurnitureFittings2022-12-012023-11-3013002695core:OfficeEquipment2022-12-012023-11-3013002695core:NetGoodwill2022-12-012023-11-3013002695core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013002695core:ListedExchangeTraded2022-12-012023-11-3013002695core:UnlistedNon-exchangeTraded2022-12-012023-11-3013002695core:MoreThanFiveYears2022-12-012023-11-3013002695core:Non-currentFinancialInstruments2023-11-3013002695core:Non-currentFinancialInstruments2022-11-3013002695dpl:CostSales2022-12-012023-11-3013002695dpl:DistributionCosts2022-12-012023-11-3013002695core:LandBuildings2022-12-012023-11-3013002695core:PlantMachinery2022-12-012023-11-3013002695core:Vehicles2022-12-012023-11-3013002695core:FurnitureFittings2022-12-012023-11-3013002695core:OfficeEquipment2022-12-012023-11-3013002695dpl:AdministrativeExpenses2022-12-012023-11-3013002695core:NetGoodwill2022-12-012023-11-3013002695core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013002695dpl:GroupUndertakings2022-12-012023-11-3013002695dpl:ParticipatingInterests2022-12-012023-11-3013002695dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013002695core:ListedExchangeTraded2022-12-012023-11-3013002695dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013002695core:UnlistedNon-exchangeTraded2022-12-012023-11-3013002695dpl:CostSales2021-12-012022-11-3013002695dpl:DistributionCosts2021-12-012022-11-3013002695core:LandBuildings2021-12-012022-11-3013002695core:PlantMachinery2021-12-012022-11-3013002695core:Vehicles2021-12-012022-11-3013002695core:FurnitureFittings2021-12-012022-11-3013002695core:OfficeEquipment2021-12-012022-11-3013002695dpl:AdministrativeExpenses2021-12-012022-11-3013002695core:NetGoodwill2021-12-012022-11-3013002695core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3013002695dpl:GroupUndertakings2021-12-012022-11-3013002695dpl:ParticipatingInterests2021-12-012022-11-3013002695dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3013002695core:ListedExchangeTraded2021-12-012022-11-3013002695dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3013002695core:UnlistedNon-exchangeTraded2021-12-012022-11-3013002695core:NetGoodwill2023-11-3013002695core:IntangibleAssetsOtherThanGoodwill2023-11-3013002695core:LandBuildings2023-11-3013002695core:PlantMachinery2023-11-3013002695core:Vehicles2023-11-3013002695core:FurnitureFittings2023-11-3013002695core:OfficeEquipment2023-11-3013002695core:AfterOneYear2023-11-3013002695core:WithinOneYear2023-11-3013002695core:ListedExchangeTraded2023-11-3013002695core:UnlistedNon-exchangeTraded2023-11-3013002695core:ShareCapital2023-11-3013002695core:SharePremium2023-11-3013002695core:RevaluationReserve2023-11-3013002695core:OtherReservesSubtotal2023-11-3013002695core:RetainedEarningsAccumulatedLosses2023-11-3013002695core:NetGoodwill2022-11-3013002695core:IntangibleAssetsOtherThanGoodwill2022-11-3013002695core:LandBuildings2022-11-3013002695core:PlantMachinery2022-11-3013002695core:Vehicles2022-11-3013002695core:FurnitureFittings2022-11-3013002695core:OfficeEquipment2022-11-3013002695core:AfterOneYear2022-11-3013002695core:WithinOneYear2022-11-3013002695core:ListedExchangeTraded2022-11-3013002695core:UnlistedNon-exchangeTraded2022-11-3013002695core:ShareCapital2022-11-3013002695core:SharePremium2022-11-3013002695core:RevaluationReserve2022-11-3013002695core:OtherReservesSubtotal2022-11-3013002695core:RetainedEarningsAccumulatedLosses2022-11-3013002695core:NetGoodwill2021-12-0113002695core:IntangibleAssetsOtherThanGoodwill2021-12-0113002695core:LandBuildings2021-12-0113002695core:PlantMachinery2021-12-0113002695core:Vehicles2021-12-0113002695core:FurnitureFittings2021-12-0113002695core:OfficeEquipment2021-12-0113002695core:AfterOneYear2021-12-0113002695core:WithinOneYear2021-12-0113002695core:ListedExchangeTraded2021-12-0113002695core:UnlistedNon-exchangeTraded2021-12-0113002695core:ShareCapital2021-12-0113002695core:SharePremium2021-12-0113002695core:RevaluationReserve2021-12-0113002695core:OtherReservesSubtotal2021-12-0113002695core:RetainedEarningsAccumulatedLosses2021-12-0113002695core:AfterOneYear2022-12-012023-11-3013002695core:WithinOneYear2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3013002695core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3013002695core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3013002695core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3013002695core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3013002695core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3013002695bus:Director12022-12-012023-11-3013002695bus:Director22022-12-012023-11-30

FRESHMOOR LTD

Registered Number
13002695
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

FRESHMOOR LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Sean Clarke
Vanessa Woodford

Registered Address

Walker House
Market Place
Somerton
TA10 7ND

Place of Business

Springfields Street Ash

Combe St. Nicholas

TA20 3HZ


Registered Number

13002695 (England and Wales)
FRESHMOOR LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3468,625427,145
468,625427,145
Current assets
Debtors2,309-
2,309-
Creditors amounts falling due within one year4(505,046)(450,198)
Net current assets (liabilities)(502,737)(450,198)
Total assets less current liabilities(34,112)(23,053)
Net assets(34,112)(23,053)
Capital and reserves
Called up share capital2-
Profit and loss account(34,114)(23,053)
Shareholders' funds(34,112)(23,053)
The financial statements were approved and authorised for issue by the Board of Directors on 9 April 2024, and are signed on its behalf by:
Vanessa Woodford
Director
Registered Company No. 13002695
FRESHMOOR LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-3
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 December 22419,44111,575774431,790
Additions35,8269,2101,29946,335
At 30 November 23455,26720,7852,073478,125
Depreciation and impairment
At 01 December 22-4,1295164,645
Charge for year-4,1646914,855
At 30 November 23-8,2931,2079,500
Net book value
At 30 November 23455,26712,492866468,625
At 30 November 22419,4417,446258427,145
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables83,34774,161
Bank borrowings and overdrafts420,602374,964
Accrued liabilities and deferred income1,0971,073
Total505,046450,198
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.