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REGISTERED NUMBER: 08743130 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

NORDAQ FRESH LIMITED

NORDAQ FRESH LIMITED (REGISTERED NUMBER: 08743130)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


NORDAQ FRESH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: S V Witz
Ms J M K Mattsson





REGISTERED OFFICE: Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG





REGISTERED NUMBER: 08743130 (England and Wales)





ACCOUNTANTS: Oury Clark Chartered Accountants
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

NORDAQ FRESH LIMITED (REGISTERED NUMBER: 08743130)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - 690

CURRENT ASSETS
Debtors 5 263,771 191,285
Cash at bank 21,877 56,884
285,648 248,169
CREDITORS
Amounts falling due within one year 6 681,448 609,975
NET CURRENT LIABILITIES (395,800 ) (361,806 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(395,800

)

(361,116

)

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings (396,800 ) (362,116 )
SHAREHOLDERS' FUNDS (395,800 ) (361,116 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 19 June 2025 and were signed on its behalf by:





S V Witz - Director


NORDAQ FRESH LIMITED (REGISTERED NUMBER: 08743130)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Nordaq Fresh 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.

The accounts were prepared on a going concern basis notwithstanding the balance sheet shows net liabilities. The directors consider this to be reasonable as Nordaq Water Filter Systems AB, the parent company, has confirmed it will continue to support the company for at least twelve months and one day from the date of approval of these 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.

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

Turnover is recognised upon completion of the delivery of goods to the customer, once the company has transferred the significant risks and rewards of the ownership of the goods.

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 - 15% - 25% on cost

All items of plant and machinery are stated at historical costs less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of items.

Financial instruments
Basic Financial Instruments as covered by Section 11 of FRS 102 are measured at amortized cost. The company does not have any Other Financial Instruments as covered by Section 12 of FRS 102.

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.


NORDAQ FRESH LIMITED (REGISTERED NUMBER: 08743130)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 28,648
DEPRECIATION
At 1 January 2024 27,958
Charge for year 690
At 31 December 2024 28,648
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 690

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 71,530 6,590
Amounts owed by group undertakings 191,443 184,080
Other debtors 798 615
263,771 191,285

NORDAQ FRESH LIMITED (REGISTERED NUMBER: 08743130)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 2,729 2,004
Amounts owed to group undertakings 662,175 602,246
Taxation and social security 12,661 1,931
Other creditors & accruals 3,883 3,794
681,448 609,975

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

8. ULTIMATE PARENT COMPANY

The ultimate parent company is Nordaq Water Filter Systems AB, a company incorporated in Sweden.

9. ULTIMATE CONTROLLING PARTY

There was no ultimate controlling party at the year end.