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Registered number: 15209568
FRESHER FIGHTER LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
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FRESHER FIGHTER LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
FRESHER FIGHTER LTD
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 15209568

| 31 October 2025 | 31 October 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 524 |  | -
|  |  | 524 |  | -
CURRENT ASSETS
Stocks | 5 | 1,346 |  | - |
Debtors | 6 | 147 |  | - |
Cash at bank and in hand |  | 742 |  | 442 |
|  | 2,235 |  | 442 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,832 ) |  | - |
NET CURRENT ASSETS (LIABILITIES) |  |  | 403 |  | 442
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 927 |  | 442
NET ASSETS |  |  | 927 |  | 442
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | -
Share premium account |  |  | 442 |  | 442
Profit and Loss Account |  |  | 484 |  | -
SHAREHOLDERS' FUNDS |  |  | 927 |  | 442

Page 1
Page 2
FRESHER FIGHTER LTD
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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.
On behalf of the board

Jack Davidson Director
21/01/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
FRESHER FIGHTER LTD
Statement of Changes in Equity
For The Year Ended 31 October 2025
Statement of Changes in Equity

| Share Capital | Share Premium | Profit and Loss Account | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
As at 13 October 2023 | - | 442 | - | 442
As at 31 October 2024 and 1 November 2024 | - | 442 | - | 442
Profit for the year and total comprehensive income | - | - | 484 | 484
As at 31 October 2025 | 1 | 442 | 484 | 927

Page 3
Page 4
FRESHER FIGHTER LTD
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
FRESHER FIGHTER LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15209568 . The registered office is 74 Bow Lane, Leyland, Lancashire, PR25 4YB.
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. 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:

Computer Equipment | 25% WDV

2.4. 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: 1 (2024: )
1 -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 November 2024 | -
Additions | 699
As at 31 October 2025 | 699
Depreciation
As at 1 November 2024 | -
Provided during the period | 175
As at 31 October 2025 | 175

...CONTINUED
Page 4
Page 5
FRESHER FIGHTER LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025 | 524
As at 1 November 2024 | -

5. Stocks

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,346 |  | -

6. Debtors

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 147 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,832 |  | -

8. Share Capital

| 31 October 2025 |  | 31 October 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | -

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Jack Davidson | - | 1 | (1,479 ) | - | (1,478 )

The above loan is unsecured, interest free and repayable on demand.
Page 5