Company registration number 06751132 (England and Wales)
FRESH DESIGN BASE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
FRESH DESIGN BASE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
FRESH DESIGN BASE LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2024
30 November 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
168,766
168,766
Current assets
Debtors
4
1,100
1,100
Creditors: amounts falling due within one year
5
(99,733)
(99,733)
Net current liabilities
(98,633)
(98,633)
Net assets
70,133
70,133
Capital and reserves
Called up share capital
7,300
7,300
Share premium account
112,528
112,528
Profit and loss reserves
(49,695)
(49,695)
Total equity
70,133
70,133
FRESH DESIGN BASE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2024
30 November 2024
- 2 -

For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 November 2025 and are signed on its behalf by:
T Barnard
Director
Company registration number 06751132 (England and Wales)
FRESH DESIGN BASE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 3 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis. The validity of this basis relies on the continuing support of its creditors and directors. The directors have confirmed that this support will not be withdrawn for the foreseeable future, to allow the company to meet its liabilities as they fall. The directors therefore consider it appropriate that the financial statements are prepared on a going concern basis.true

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated. Such deferred expenditure is then amortised over the period during which the company is expected to benefit.

1.4
Intangible fixed assets other than goodwill

These financial statements for the year ended 30 November 2024 are the first financial statements of Fresh Design Base Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 December 2022. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

Development Costs
No Amortisation
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Company information

Fresh Design Base Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10a Nursery Avenue, Hale, WA15 0JP.

FRESH DESIGN BASE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
3
Intangible fixed assets
Development Costs
£
Cost
At 1 December 2023 and 30 November 2024
168,766
Amortisation and impairment
At 1 December 2023 and 30 November 2024
-
0
Carrying amount
At 30 November 2024
168,766
At 30 November 2023
168,766

Capitalised development costs relate to a specific project utilising technical knowledge to enhance the company's product range. Associated costs are capitalised and are to be written off over the products commercial life, commencing in the year of production.

4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
1,100
1,100
FRESH DESIGN BASE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
- 5 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
90,000
90,000
Other creditors
9,733
9,733
99,733
99,733
6
Financial commitments, guarantees and contingent liabilities

The directors are not aware of any contingent liabilities.

7
Events after the reporting date
There have been no significant post balance sheet events.
2024-11-30 2023-12-01 false false false 13 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity T Barnard I James Mr P J Barnard 06751132 2023-12-01 2024-11-30 06751132 2024-11-30 06751132 2023-11-30 06751132 core:IntangibleAssetsOtherThanGoodwill 2024-11-30 06751132 core:IntangibleAssetsOtherThanGoodwill 2023-11-30 06751132 core:ShareCapital 2024-11-30 06751132 core:ShareCapital 2023-11-30 06751132 core:SharePremium 2024-11-30 06751132 core:SharePremium 2023-11-30 06751132 core:RetainedEarningsAccumulatedLosses 2024-11-30 06751132 core:RetainedEarningsAccumulatedLosses 2023-11-30 06751132 bus:Director1 2023-12-01 2024-11-30 06751132 core:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30 06751132 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-01 2024-11-30 06751132 2022-12-01 2023-11-30 06751132 core:IntangibleAssetsOtherThanGoodwill 2023-11-30 06751132 core:WithinOneYear 2024-11-30 06751132 core:WithinOneYear 2023-11-30 06751132 core:CurrentFinancialInstruments 2024-11-30 06751132 core:CurrentFinancialInstruments 2023-11-30 06751132 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06751132 bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 06751132 bus:FRS102 2023-12-01 2024-11-30 06751132 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 06751132 bus:Director2 2023-12-01 2024-11-30 06751132 bus:CompanySecretary1 2023-12-01 2024-11-30 06751132 bus:FullAccounts 2023-12-01 2024-11-30 xbrli:pure xbrli:shares iso4217:GBP