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REGISTERED NUMBER: 08424512 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Freshtec (UK) Limited

Freshtec (UK) Limited (Registered number: 08424512)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Freshtec (UK) Limited

Company Information
for the Year Ended 28 February 2025







Director: Mr T M Pratt





Registered office: 6 George Street
Driffield
East Yorkshire
YO25 6RA





Registered number: 08424512 (England and Wales)





Accountants: Ullyott Limited
6 George Street
Driffield
East Yorkshire
YO25 6RA

Freshtec (UK) Limited (Registered number: 08424512)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 16,407 19,887

CURRENT ASSETS
Debtors 5 3,920 1,538
Cash at bank 56,453 38,075
60,373 39,613
CREDITORS
Amounts falling due within one year 6 30,402 24,889
NET CURRENT ASSETS 29,971 14,724
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,378

34,611

CREDITORS
Amounts falling due after more than one
year

7

(2,415

)

(9,669

)

PROVISIONS FOR LIABILITIES 8 (3,117 ) (3,778 )
NET ASSETS 40,846 21,164

CAPITAL AND RESERVES
Called up share capital 9 150 150
Retained earnings 40,696 21,014
SHAREHOLDERS' FUNDS 40,846 21,164

Freshtec (UK) Limited (Registered number: 08424512)

Balance Sheet - continued
28 February 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2025 and were signed by:





Mr T M Pratt - Director


Freshtec (UK) Limited (Registered number: 08424512)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Freshtec (UK) 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.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

TAXATION
Taxation for the year 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 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.

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.

Freshtec (UK) Limited (Registered number: 08424512)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2024 977 59,733 8,038 68,748
Additions 1,683 - - 1,683
At 28 February 2025 2,660 59,733 8,038 70,431
DEPRECIATION
At 1 March 2024 378 43,271 5,212 48,861
Charge for year 343 4,115 705 5,163
At 28 February 2025 721 47,386 5,917 54,024
NET BOOK VALUE
At 28 February 2025 1,939 12,347 2,121 16,407
At 29 February 2024 599 16,462 2,826 19,887

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 3,920 1,538

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other loans 7,144 6,850
Corporation tax 13,719 9,285
Social security and other taxes 388 -
VAT 8,542 8,368
Other creditors 151 -
Directors' current accounts 25 44
Accrued expenses 433 342
30,402 24,889

Freshtec (UK) Limited (Registered number: 08424512)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2025 2024
£    £   
Other loans - 1-2 years 2,415 6,850
Other loans - 2-5 years - 2,819
2,415 9,669

8. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 3,117 3,778

Deferred
tax
£   
Balance at 1 March 2024 3,778
Provided during year (661 )
Balance at 28 February 2025 3,117

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100
50 A Ordinary non voting £1 50 50
150 150

10. ULTIMATE CONTROLLING PARTY

The controlling party is Mr T M Pratt.