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Company Registration No. 05070838 (England and Wales)
FRESHWAYS (LEEDS) LIMITED Unaudited accounts for the year ended 30 September 2024
FRESHWAYS (LEEDS) LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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FRESHWAYS (LEEDS) LIMITED Company Information for the year ended 30 September 2024
Director
Wajid Hussain
Company Number
05070838 (England and Wales)
Registered Office
215 ROUNDHAY ROAD LEEDS LS8 4HS ENGLAND
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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FRESHWAYS (LEEDS) LIMITED Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
13,772 
20,932 
Current assets
Inventories
155,938 
188,711 
Debtors
5
- 
3,718 
Cash at bank and in hand
54,184 
2,876 
210,122 
195,305 
Creditors: amounts falling due within one year
6
(54,785)
(47,582)
Net current assets
155,337 
147,723 
Net assets
169,109 
168,655 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
169,009 
168,555 
Shareholders' funds
169,109 
168,655 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
Wajid Hussain Director Company Registration No. 05070838
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FRESHWAYS (LEEDS) LIMITED Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
FRESHWAYS (LEEDS) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05070838. The registered office is 215 ROUNDHAY ROAD, LEEDS, LS8 4HS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% diminishing balance method.
Motor vehicles
20% diminishing balance method.
Computer equipment
10% diminishing balance method.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants, Covid -19
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss. Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
Trading activity
Retail sale of fruit and vegetables in specialised stores
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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FRESHWAYS (LEEDS) LIMITED Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
27,061 
8,000 
84,164 
119,225 
Additions
- 
- 
790 
790 
At 30 September 2024
27,061 
8,000 
84,954 
120,015 
Depreciation
At 1 October 2023
20,541 
8,000 
69,752 
98,293 
Charge for the year
2,934 
- 
5,016 
7,950 
At 30 September 2024
23,475 
8,000 
74,768 
106,243 
Net book value
At 30 September 2024
3,586 
- 
10,186 
13,772 
At 30 September 2023
6,520 
- 
14,412 
20,932 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,718 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
30,512 
35,293 
VAT
387 
- 
Trade creditors
- 
9,003 
Amounts owed to group undertakings and other participating interests
88,966 
- 
Taxes and social security
(65,147)
2,236 
Accruals
67 
1,050 
54,785 
47,582 
7
Average number of employees
During the year the average number of employees was 10 (2023: 10).
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