FRESHORIENT LTD - Accounts

FRESHORIENT LTD
Contents Page
For the year ended 28 February 2025

Director's report	1
Statement of financial position	2
Notes to the financial statements	3

FRESHORIENT LTD
Director's Report
For the year ended 28 February 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 28 February 2025.

Principal activities

Principal activity of the company during the financial year was of a restaurant and commercial property rental.

Director

The director who served the company throughout the year was as follows:

Wai Ming Chan

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Wai Ming Chan
Director

Date approved: 30 November 2025

1

FRESHORIENT LTD
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £
Current assets
Debtors	3	0	371,757
Cash at bank and in hand		0	30,004
		0	401,761
Creditors: amount falling due within one year	4	(12,754)	(236,335)
Net current assets		(12,754)	165,426

Total assets less current liabilities		(12,754)	165,426
Creditors: amount falling due after more than one year	5	0	(178,180)
Net assets		(12,754)	(12,754)

Capital and reserves
Called up share capital		2	2
Profit and loss account		(12,756)	(12,756)
Shareholders' funds		(12,754)	(12,754)

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 November 2025 and were signed by:

-------------------------------
Wai Ming Chan
Director

2

FRESHORIENT LTD
Notes to the Financial Statements
For the year ended 28 February 2025

General Information

FRESHORIENT LTD is a private company, limited by shares, registered in Scotland, registration number SC498888, registration address 59 Mitchell Street, Glasgow, G1 3LN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	0		(1)
Other Debtors	0		371,758
	0		371,757

4.

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts (Secured)	0	20,153
Corporation Tax	0	79,758
PAYE & Social Security	0	1,857
Accrued Expenses	0	775
Other Creditors	0	(4,053)
Director: Wai Ming Chan	12,754	41,009
VAT	0	96,836
	12,754	236,335

5.

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts (secured)	0		75,004
Bank Loans & Overdrafts	0		(6,176)
Other Creditors	0		109,352
	0		178,180

3

Registered Number: SC498888
Scotland
FRESHORIENT LTD

Unaudited Financial Statements

Period of accounts Start date: 29 February 2024 End date: 28 February 2025