2024-09-01 NI057400 2025-08-31 NI057400 2024-09-01 2025-08-31 NI057400 2024-08-31 NI057400 2023-12-01 2024-08-31 NI057400 uk-core:WithinOneYear 2024-08-31 NI057400 uk-core:WithinOneYear 2025-08-31 NI057400 uk-core:ShareCapital 2025-08-31 NI057400 uk-core:ShareCapital 2024-08-31 NI057400 uk-core:RetainedEarningsAccumulatedLosses 2025-08-31 NI057400 uk-core:RetainedEarningsAccumulatedLosses 2024-08-31 NI057400 uk-bus:Director1 2024-09-01 2025-08-31 NI057400 uk-core:PlantMachinery 2024-09-01 2025-08-31 NI057400 uk-core:ComputerEquipment 2024-09-01 2025-08-31 NI057400 uk-core:MotorCars 2024-09-01 2025-08-31 NI057400 uk-core:ComputerEquipment 2024-08-31 NI057400 uk-core:MotorCars 2024-08-31 NI057400 uk-core:PlantMachinery 2024-08-31 NI057400 uk-core:Buildings 2024-08-31 NI057400 uk-core:Buildings 2024-09-01 2025-08-31 NI057400 uk-core:PlantMachinery 2025-08-31 NI057400 uk-core:MotorCars 2025-08-31 NI057400 uk-core:ComputerEquipment 2025-08-31 NI057400 uk-core:Buildings 2025-08-31 NI057400 uk-core:WithinOneYear 2025-08-31 NI057400 uk-core:WithinOneYear 2024-08-31 iso4217:GBP xbrli:pure NI057400 uk-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 NI057400 uk-bus:FRS102 2024-09-01 2025-08-31 NI057400 uk-bus:FilletedAccounts 2024-09-01 2025-08-31 NI057400 uk-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31

Freshbite Armagh Limited

Registered Number:NI 057400

For the year ended 31 August 2025
Northern Ireland
Unaudited Financial Statements

2
For the year ended 31 August 2025
Freshbite Armagh Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

NI057400

As at 31 August 2025

Freshbite Armagh Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

76,421
78,641
2
76,421
78,641

Current assets

Inventories

3,453
5,777
3

Trade and other receivables

36,137
27,783
4
33,560
39,590

Trade and other payables: amounts falling due within one
year

(23,836)
(31,341)
5
15,754
2,219
Net current assets

Total assets less current liabilities

78,640
94,395
(3,692)
(4,104)

Provisions for liabilities

74,948
Net assets
90,291

Capital and reserves

Called up share capital

4
4

Retained earnings

74,944
90,287
74,948
90,291
Shareholders' funds

For the year ended 31 August 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mrs Pauline Irvine Director

These financial statements were approved and authorised for issue by the Board on 22 January 2026 and were signed by:

The notes form part of these financial statements

1 of 4
4
For the year ended 31 August 2025
Freshbite Armagh Limited
Notes to the Financial Statements
Statutory Information

Freshbite Armagh Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI 057400.

Registered address:

104A Killylea Road
Armagh
County Armagh
BT60 4LQ

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

15 Reducing balance

15 Reducing balance

Computer Equipment

20 Reducing balance

Motor Vehicles
Inventories

Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

2 of 4
5
For the year ended 31 August 2025
Freshbite Armagh Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
Equipment

Motor Vehicles

Plant and
Machinery

Land and
Buildings

£

£

£

£

£

Cost or
valuation

At 01 September 2024

222,532
-
61,679
98,041
62,812
735
475
-
260
-

Additions

At 31 August 2025

98,301
61,679
475
223,267
62,812

Provision for depreciation and impairment

At 01 September 2024

143,891
-
52,258
91,633
-
Charge for year
2,955
71
1,884
1,000
-

At 31 August 2025

146,846
71
54,142
92,633
-

At 31 August 2025

Net book value

62,812
5,668
7,537
404
76,421

At 31 August 2024

62,812
6,408
9,421
-
78,641

3. Inventories

2024
2025

£

£

Stocks

5,777
3,453

4. Trade and other receivables

2024
2025

£

£

Trade debtors

26,967
28,468

Other debtors

816
7,669
36,137
27,783

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

6,698
6,499

Trade creditors

19,808
10,930

Taxation and social security

562
-

Other creditors

4,273
6,407
31,341
23,836
3 of 4
6
For the year ended 31 August 2025
Freshbite Armagh Limited
Notes to the Financial Statements Continued

6. Average number of persons employed

During the year the average number of employees was 4 (2024 : 4)
4 of 4