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REGISTERED NUMBER: 03245048 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Accent Fresh Limited

Accent Fresh Limited (Registered number: 03245048)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Accent Fresh Limited (Registered number: 03245048)

Balance Sheet

30 September 2025

30.9.25 | 30.9.24 |

| Notes | £ | £

Fixed assets

Tangible assets | 4 | 991,162 |  | 1,021,653 |  |

Investments | 5 | 50 |  | 50 |  |

991,212 |  | 1,021,703 |  |

Current assets

Stocks | 148,554 |  | 131,746 |  |

Debtors | 6 | 1,021,102 |  | 982,654 |  |

Cash at bank and in hand | 133,852 |  | 243,949 |  |

1,303,508 |  | 1,358,349 |  |

Creditors

Amounts falling due within one year | 7 | (1,324,285 | ) | (1,267,434 | ) |

Net current (liabilities)/assets | (20,777 | ) | 90,915 |  |

Total assets less current liabilities | 970,435 |  | 1,112,618 |  |

Creditors

Amounts falling due after more than one year | 8 | (418,977 | ) | (468,519 | ) |

Provisions for liabilities | (181,093 | ) | (182,795 | ) |

Net assets | 370,365 |  | 461,304 |  |

Accent Fresh Limited (Registered number: 03245048)

Balance Sheet - continued

30 September 2025

30.9.25 | 30.9.24 |

| Notes | £ | £

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Share premium | 9,251 |  | 9,251 |  |

Revaluation reserve | 10 | 18,767 |  | 19,724 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 342,197 |  | 432,179 |  |

370,365 |  | 461,304 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps 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 Sections 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2026 and were signed on its behalf by:

Mr S Short - Director

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | Statement of compliance

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

2. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain assets and liabilities.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Given the straightforward operations and financial position of the company, there are not considered to be any key sources of judgement or estimation uncertainty within these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 5/4% straight line basis

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20 to 33.3% straight line basis

| Motor vehicles | - | 20% on cost

| Coldstore | - | 20% on cost

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recoginsed in profit or loss.

| The company has elected to use a previous UK GAAP revaluation as deemed cost at transition, under FRS 102, section 35.10 (d).

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

| slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

| Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 73 (2024 - 73 ) .

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | Tangible fixed assets

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| Cost or valuation

| At 1 October 2024 | 1,519,095 |  | 149,068 |  | 122,132 |  |

| Additions | - |  | 36,493 |  | 869 |  |

| Disposals | - |  | - |  | - |  |

| At 30 September 2025 | 1,519,095 |  | 185,561 |  | 123,001 |  |

| Depreciation

| At 1 October 2024 | 788,809 |  | 140,144 |  | 115,147 |  |

| Charge for year | 56,406 |  | 5,363 |  | 1,928 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 30 September 2025 | 845,215 |  | 145,507 |  | 117,075 |  |

| Net book value

| At 30 September 2025 | 673,880 |  | 40,054 |  | 5,926 |  |

| At 30 September 2024 | 730,286 |  | 8,924 |  | 6,985 |  |

Motor |

vehicles | Coldstore | Totals |

| £ | £ | £

| Cost or valuation

| At 1 October 2024 | 698,378 |  | 232,724 |  | 2,721,397 |  |

| Additions | 103,200 |  | - |  | 140,562 |  |

| Disposals | (103,475 | ) | - |  | (103,475 | ) |

| At 30 September 2025 | 698,103 |  | 232,724 |  | 2,758,484 |  |

| Depreciation

| At 1 October 2024 | 422,920 |  | 232,724 |  | 1,699,744 |  |

| Charge for year | 107,356 |  | - |  | 171,053 |  |

| Eliminated on disposal | (103,475 | ) | - |  | (103,475 | ) |

| At 30 September 2025 | 426,801 |  | 232,724 |  | 1,767,322 |  |

| Net book value

| At 30 September 2025 | 271,302 |  | - |  | 991,162 |  |

| At 30 September 2024 | 275,458 |  | - |  | 1,021,653 |  |

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | Tangible fixed assets - continued

| Cost or valuation at 30 September 2025 is represented by:

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| Valuation in 2013 | 34,972 |  | - |  | - |  |

| Cost | 1,484,123 |  | 185,561 |  | 123,001 |  |

1,519,095 |  | 185,561 |  | 123,001 |  |

Motor |

vehicles | Coldstore | Totals |

| £ | £ | £

| Valuation in 2013 | - |  | - |  | 34,972 |  |

| Cost | 698,103 |  | 232,724 |  | 2,723,512 |  |

698,103 |  | 232,724 |  | 2,758,484 |  |

| If freehold property had not been revalued they would have been included at the following historical cost:

30.9.25 | 30.9.24 |

| £ | £

| Cost | 1,484,123 |  | 1,484,123 |  |

| Aggregate depreciation | 767,418 |  | 767,418 |  |

| Freehold property and land were valued on an open market basis basis on 13 March 2013 by Guy Gowing MRICS partner of Arnold Keys .

5. | Fixed asset investments

Other |

investments |

| £

| Cost

| At 1 October 2024

| and 30 September 2025 | 50 |  |

| Net book value

| At 30 September 2025 | 50 |  |

| At 30 September 2024 | 50 |  |

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | Debtors: amounts falling due within one year |

30.9.25 | 30.9.24 |

| £ | £

| Trade debtors | 945,849 |  | 899,070 |  |

| Other debtors | 75,253 |  | 83,584 |  |

1,021,102 |  | 982,654 |  |

7. | Creditors: amounts falling due within one year |

30.9.25 | 30.9.24 |

| £ | £

| Bank loans and overdrafts | 27,062 |  | 70,262 |  |

| Hire purchase contracts | 105,556 |  | 108,443 |  |

| Trade creditors | 888,343 |  | 742,357 |  |

| Taxation and social security | 83,692 |  | 100,366 |  |

| Other creditors | 219,632 |  | 246,006 |  |

1,324,285 |  | 1,267,434 |  |

8. | Creditors: amounts falling due after more than one year |

30.9.25 | 30.9.24 |

| £ | £

| Bank loans | 295,603 |  | 311,392 |  |

| Hire purchase contracts | 123,374 |  | 157,127 |  |

418,977 |  | 468,519 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 171,958 |  | - |  |

Accent Fresh Limited (Registered number: 03245048)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | Secured debts

| The following secured debts are included within creditors:

30.9.25 | 30.9.24 |

| £ | £

| Bank overdraft | - |  | 39,655 |  |

| Bank loans | 322,665 |  | 341,999 |  |

| Hire purchase contracts | 228,930 |  | 265,570 |  |

551,595 |  | 647,224 |  |

| All monies due or to become due from the company are secured by way of debentures and legal charges over plots 3,4,5 and 6 St Johns Industrial Estate.

| Creditors relating to hire purchase agreements are secured on the assets to which they relate.

10. | Reserves

Revaluation |

reserve |

| £

| At 1 October 2024 | 19,724 |  |

| Transfer from revaluation

| reserve | (957 | ) |

| At 30 September 2025 | 18,767 |  |

| Profit and loss account - This reserve records distributable retained earnings and accumulated losses.

11. | Related party disclosures

| During the year there were no transactions with the directors, (2024: £Nil). As at the balance sheet date, the company owed the directors £1,270 (2024

| : £1,270).

| Dividends totalling £216,820 (2024 £237,902) were paid to the shareholders of the company during the period.

| No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.