Registration number: 08404100

Fresh Maintenance Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Fresh Maintenance Limited

Company Information

Director

Stephen George Donnell

Registered office

62a Compton Road Southport Merseyside PR8 4HA

Accountants

Williams & Co Accountants Pelican House 119c Eastbank Street Southport Merseyside PR8 1DQ

Fresh Maintenance Limited

(Registration number: 08404100)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	27,745	30,192
Current assets
Stocks	5	169,339	342,000
Debtors	6	358,202	188,866
Cash at bank and in hand		98,736	31,465
		626,277	562,331
Creditors: Amounts falling due within one year	7	(309,467)	(301,331)
Net current assets		316,810	261,000
Total assets less current liabilities		344,555	291,192
Creditors: Amounts falling due after more than one year	7	(2,500)	(12,500)
Net assets		342,055	278,692
Capital and reserves
Called up share capital	8	2	2
Retained earnings		342,053	278,690
Shareholders' funds		342,055	278,692

Fresh Maintenance Limited

(Registration number: 08404100)
Balance Sheet as at 28 February 2025

For the financial period ending 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 period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 December 2025
 

......................................... Stephen George Donnell Director

Fresh Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
62a Compton Road
Southport
Merseyside
PR8 4HA

These financial statements were authorised for issue by the director on 5 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Fresh Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% reducing balance
Vehicles	15% reducing balance
Fixtures abd fittings	10% reducing balance
Computer equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Fresh Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Fresh Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 11 (2024 - 11).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 26 February 2024	27,692	94,262	41,418	163,372
Additions	1,075	-	-	1,075
At 28 February 2025	28,767	94,262	41,418	164,447
Depreciation
At 26 February 2024	17,192	88,392	27,595	133,179
Charge for the period	1,261	880	1,382	3,523
At 28 February 2025	18,453	89,272	28,977	136,702
Carrying amount
At 28 February 2025	10,314	4,990	12,441	27,745
At 25 February 2024	10,500	5,869	13,823	30,192

5

Stocks

	2025 £	2024 £
Raw materials and consumables	22,324	35,000
Work in progress	147,015	307,000
	169,339	342,000

6

Debtors

Current	2025 £	2024 £
Trade debtors	352,759	179,598
Other debtors	5,443	9,268
	358,202	188,866

Fresh Maintenance Limited

Notes to the Unaudited Financial Statements for the Period from 26 February 2024 to 28 February 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Bank loans and overdrafts	10,000	10,000
Trade creditors	114,109	138,252
Amount owed to director	40,752	62,655
Taxation and social security	132,644	76,444
Other creditors	11,962	13,980
	309,467	301,331
Due after one year
Loans and borrowings	2,500	12,500

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	2,500	12,500