REGISTERED NUMBER: 06828840 (England and Wales)

Report of the Director and

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

FRESH COMMUNICATION LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTOR:

Mrs N Westbrook

REGISTERED OFFICE:

118 Pall Mall

London

London

SW1Y 5EA

REGISTERED NUMBER:

06828840 (England and Wales)

ACCOUNTANTS:

Calcutt Matthews WBZ Ltd

19 North Street

Ashford

Kent

TN24 8LF

The director presents her report with the financial statements of the company for the year ended 31 March 2025.

DIRECTOR

Mrs N Westbrook held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs N Westbrook - Director

24 June 2025

TURNOVER

924,922

1,837,331

Cost of sales

883,025

1,300,269

GROSS PROFIT

41,897

537,062

Administrative expenses

246,406

316,000

(204,509

)

221,062

Gain/loss on revaluation of investments

-

55,420

(204,509

)

276,482

Interest receivable and similar income

891

1,294

(LOSS)/PROFIT BEFORE TAXATION

4

(203,618

)

277,776

Tax on (loss)/profit

(27,086

)

58,939

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(176,532

)

218,837

FIXED ASSETS

Tangible assets

5

11,320

55,317

Investments

6

392,692

392,692

404,012

448,009

CURRENT ASSETS

Debtors

7

125,368

300,939

Cash at bank

374,656

604,949

500,024

905,888

CREDITORS

Amounts falling due within one year

8

225,282

303,228

NET CURRENT ASSETS

274,742

602,660

TOTAL ASSETS LESS CURRENT LIABILITIES

678,754

1,050,669

PROVISIONS FOR LIABILITIES

2,830

1,913

NET ASSETS

675,924

1,048,756

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

675,914

1,048,746

675,924

1,048,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 24 June 2025 and were signed by:

Mrs N Westbrook - Director

1.	STATUTORY INFORMATION

Fresh Communication 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 as modified by the revaluation of certain assets.

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 etc

-

33% on cost and 25% on cost

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.

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	(LOSS)/PROFIT BEFORE TAXATION

The loss (2024 - profit) is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

11,600

16,426

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

120,782

Additions

9,335

Disposals

(94,436

)

At 31 March 2025

35,681

DEPRECIATION

At 1 April 2024

65,465

Charge for year

11,600

Eliminated on disposal

(52,704

)

At 31 March 2025

24,361

NET BOOK VALUE

At 31 March 2025

11,320

At 31 March 2024

55,317

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

and 31 March 2025

392,692

NET BOOK VALUE

At 31 March 2025

392,692

At 31 March 2024

392,692

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2021

5,578

Valuation in 2022

(2,765

)

Valuation in 2023

(15,541

)

Valuation in 2024

55,420

Cost

350,000

392,692

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

125,368

299,189

Other debtors

-

1,750

125,368

300,939

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

64,398

226,999

Taxation and social security

(23,661

)

59,555

Other creditors

184,545

16,674

225,282

303,228