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REGISTERED NUMBER: 05441006 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2023 TO 31 DECEMBER 2023

FOR

FRESH TECH LIMITED

FRESH TECH LIMITED (REGISTERED NUMBER: 05441006)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 April 2023 to 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FRESH TECH LIMITED

COMPANY INFORMATION
For The Period 1 April 2023 to 31 December 2023







DIRECTORS: R McCorriston
A H Caplan





REGISTERED OFFICE: 60 Pall Mall
London
SW1Y 5HZ





REGISTERED NUMBER: 05441006 (England and Wales)





ACCOUNTANTS: Redfin Management Limited
111 Charterhouse Street
Farringdon
London
EC1M 6AW

FRESH TECH LIMITED (REGISTERED NUMBER: 05441006)

BALANCE SHEET
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,045 2,550

CURRENT ASSETS
Debtors 5 321,369 389,907
Cash in hand 97,037 38,168
418,406 428,075
CREDITORS
Amounts falling due within one year 6 131,804 137,977
NET CURRENT ASSETS 286,602 290,098
TOTAL ASSETS LESS CURRENT
LIABILITIES

287,647

292,648

CREDITORS
Amounts falling due after more than one
year

7

34,241

38,291
NET ASSETS 253,406 254,357

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 253,405 254,356
SHAREHOLDERS' FUNDS 253,406 254,357

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 TECH LIMITED (REGISTERED NUMBER: 05441006)

BALANCE SHEET - continued
31 December 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 30 August 2024 and were signed on its behalf by:





A H Caplan - Director


FRESH TECH LIMITED (REGISTERED NUMBER: 05441006)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 April 2023 to 31 December 2023


1. STATUTORY INFORMATION

Fresh Tech 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 50% on cost

Taxation
Taxation for the period 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 period 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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

FRESH TECH LIMITED (REGISTERED NUMBER: 05441006)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2023 to 31 December 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 December 2023 4,014
DEPRECIATION
At 1 April 2023 1,464
Charge for period 1,505
At 31 December 2023 2,969
NET BOOK VALUE
At 31 December 2023 1,045
At 31 March 2023 2,550

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade debtors 176,023 172,543
Amounts owed by group undertakings 145,346 210,257
Other debtors - 7,107
321,369 389,907

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts 5,385 5,286
Trade creditors 27,544 36,477
Amounts owed to group undertakings 70,798 48,327
Taxation and social security 21,972 25,851
Other creditors 6,105 22,036
131,804 137,977

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2023
£    £   
Bank loans 34,241 38,291

FRESH TECH LIMITED (REGISTERED NUMBER: 05441006)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 April 2023 to 31 December 2023


8. SECURED DEBTS

There is a fixed and floating charge over the property or undertaking of the business in favour of the company's bank.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Synergy Associates Ltd.