14105463 false Cafe 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-05-31 http://www.companieshouse.gov.uk/cd:Director1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-05-31 http://www.companieshouse.gov.uk/cd:Director2 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-05-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-05-31 http://www.companieshouse.gov.uk/2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2025-05-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14105463
Presh-Eat Limited
ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
Prepared By:
Chris Ford Limited
Chartered Accountants
16 Kithurst Park
Storrington
West Sussex
RH20 4JH

Presh-Eat Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
DIRECTORS
Kerrie Pelling
Lorna Heffernan
REGISTERED OFFICE
10 Middle Road
Shoreham by Sea
West Sussex
BN43 6GA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 14105463
ACCOUNTANTS
Chris Ford Limited
Chartered Accountants
16 Kithurst Park
Storrington
West Sussex
RH20 4JH

Presh-Eat Limited

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Presh-Eat Limited

BALANCE SHEET AT 31/05/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 8,843 |  |  |  | 10,559
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 2,000 |  |  |  | 2,800 |  |
Debtors |  | 5 |  | 319 |  |  |  | 319 |  |
Cash at bank and in hand |  |  |  | 4,333 |  |  |  | 300 |  |
|  |  |  | 6,652 |  |  |  | 3,419 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 43,413 |  |  |  | 45,155 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (36,761) |  |  |  | (41,736)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | (27,918) |  |  |  | (31,177)
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  |  |  | (27,920) |  |  |  | (31,179)
SHAREHOLDERS' FUNDS |  |  |  |  |  | (27,918) |  |  |  | (31,177)
For the year ending 31/05/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 08/12/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Kerrie Pelling |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Lorna Heffernan |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Presh-Eat Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Fixtures and Fittings |  | reducing balance 15%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  | 2

Presh-Eat Limited

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Plant and |  | Fixtures |  |
|  | Machinery |  | and Fittings |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/06/2024 |  | 2,355 |  | 12,311 |  | 14,666
At 31/05/2025 |  | 2,355 |  | 12,311 |  | 14,666
Depreciation |  |  |  |  |  |
At 01/06/2024 |  | 1,030 |  | 3,077 |  | 4,107
For the year |  | 331 |  | 1,385 |  | 1,716
At 31/05/2025 |  | 1,361 |  | 4,462 |  | 5,823
Net Book Amounts |  |  |  |  |  |
At 31/05/2025 |  | 994 |  | 7,849 |  | 8,843
At 31/05/2024 |  | 1,325 |  | 9,234 |  | 10,559

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 2,000 |  | 2,800
|  |  |  | 2,000 |  | 2,800

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Staff loan |  |  |  | 319 |  | 319
|  |  |  | 319 |  | 319

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Directors current account |  |  |  | 41,873 |  | 43,574
Bank loans and overdrafts |  |  |  | - |  | 841
Accruals |  |  |  | 1,540 |  | 740
|  |  |  | 43,413 |  | 45,155

Presh-Eat Limited

7. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
2 Ordinary shares of £1.00 each |  |  |  | 2.00 |  | 2.00
|  |  |  | 2 |  | 2