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.

The 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

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 amounts 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.

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 The directors have confirmed that this support will not be withdrawn for the foreseeable future, to allow the company to meet its liabilities as they fall.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

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.

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.

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.

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.

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

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.

The directors are not aware of any contingent liabilities.