PG Fresh Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: NI623558

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,675		2,675
Tangible Assets	5		102,604		54,751

			105,279		57,426
CURRENT ASSETS
Stocks		30,550		15,800
Debtors		268		625
Cash at bank and in hand		3,200		2,789

		34,018		19,214
Creditors: Amounts Falling Due Within One Year		(474,193 )		(259,131 )

NET CURRENT ASSETS (LIABILITIES)			(440,175 )		(239,917 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(334,896 )		(182,491 )

Creditors: Amounts Falling Due After More Than One Year			(9,655 )		(14,018 )

NET LIABILITIES			(344,551 )		(196,509 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			(344,552 )		(196,510 )

SHAREHOLDERS' FUNDS			(344,551)		(196,509)

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PG Fresh Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr P Greenaway

Director

10th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

PG Fresh Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI623558 . The registered office is Unit 8 Cohannon Complex, 212 Ballynakilly Road, Dungannon, BT71 6HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20%
Fixtures & Fittings	20%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 29 (2024: 32)

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2024	2,675

As at 31 March 2025	2,675

Net Book Value
As at 31 March 2025	2,675

As at 1 April 2024	2,675

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PG Fresh Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	293,801
Additions	63,730

As at 31 March 2025	357,531

Depreciation
As at 1 April 2024	239,050
Provided during the period	15,877

As at 31 March 2025	254,927

Net Book Value
As at 31 March 2025	102,604

As at 1 April 2024	54,751

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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