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REGISTERED NUMBER: 10603570 (England and Wales)















Unaudited Financial Statements

for the Year Ended 29 February 2024

for

Freshscape Limited

Freshscape Limited (Registered number: 10603570)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Freshscape Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: N R Fermor





REGISTERED OFFICE: Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG





REGISTERED NUMBER: 10603570 (England and Wales)





ACCOUNTANTS: Berry & Company
Chartered Accountants
Sterling House
7 Ashford Road
Maidstone
Kent
ME14 5BJ

Freshscape Limited (Registered number: 10603570)

Balance Sheet
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,851 11,643

CURRENT ASSETS
Debtors 5 1,794 1,584

CREDITORS
Amounts falling due within one year 6 66,122 58,697
NET CURRENT LIABILITIES (64,328 ) (57,113 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(55,477

)

(45,470

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (55,478 ) (45,471 )
SHAREHOLDERS' FUNDS (55,477 ) (45,470 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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 21 November 2024 and were signed by:





N R Fermor - Director


Freshscape Limited (Registered number: 10603570)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Freshscape 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.

The company is reliant on the financial support of the director who has advanced the company £60,990 by way of a director's loan. The director has stated that this amount will only be called up for repayment when the company has sufficient reserves and future operating cashflows from which to repay this debt and meet all its other debts as they fall due and for this reason has adopted the Going Concern principle when preparing these financial statements despite liabilities exceeding assets by £55,477.

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.
Plant and machinery etc - 33% on cost, 33% on reducing balance, 25% on reducing balance and 15% on reducing balance

Financial instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

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.

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.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Freshscape Limited (Registered number: 10603570)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023
and 29 February 2024 30,883
DEPRECIATION
At 1 March 2023 19,240
Charge for year 2,792
At 29 February 2024 22,032
NET BOOK VALUE
At 29 February 2024 8,851
At 28 February 2023 11,643

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

Plant and
machinery
etc
£   
COST
At 1 March 2023
and 29 February 2024 12,231
DEPRECIATION
At 1 March 2023
and 29 February 2024 3,361
NET BOOK VALUE
At 29 February 2024 8,870
At 28 February 2023 8,870

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,794 1,584

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,169 4,084
Trade creditors - 362
Other creditors 61,953 54,251
66,122 58,697

Freshscape Limited (Registered number: 10603570)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

7. ULTIMATE CONTROLLING PARTY

The controlling party is N R Fermor.