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REGISTERED NUMBER: 07207772 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

FRESKO FOODS LIMITED

| FRESKO FOODS LIMITED (REGISTERED NUMBER: 07207772) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| FRESKO FOODS LIMITED |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mrs G Loucas

| REGISTERED OFFICE: | 573 Chester Road

| Sutton Coldfiled

| B73 5HU

| REGISTERED NUMBER: | 07207772 (England and Wales)

| ACCOUNTANTS: | A K Papadamou & Co

| Accountants & Tax Advisors

| 573 Chester Road

| Sutton Coldfield

| West Midlands

| B73 5HU

| BANKERS: | Santander UK

| Bridle Road

| Bootle

| Merseyside

| L30 4GB

| FRESKO FOODS LIMITED (REGISTERED NUMBER: 07207772) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,000 |  | 16,000 |  |

Tangible assets | 5 | 121,321 |  | 134,694 |  |

Investment property | 6 | 182,944 |  | 182,944 |  |

312,265 |  | 333,638 |  |

CURRENT ASSETS

Stocks | 11,955 |  | 11,837 |  |

Debtors | 7 | 136,214 |  | 98,329 |  |

Cash at bank and in hand | 240,904 |  | 202,359 |  |

389,073 |  | 312,525 |  |

CREDITORS

Amounts falling due within one year | 8 | 312,422 |  | 248,343 |  |

NET CURRENT ASSETS | 76,651 |  | 64,182 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 388,916 |  | 397,820 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 2,190 |  | 11,690 |  |

NET ASSETS | 386,726 |  | 386,130 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 386,626 |  | 386,030 |  |

SHAREHOLDERS' FUNDS | 386,726 |  | 386,130 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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

The director acknowledges her 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.

| FRESKO FOODS LIMITED (REGISTERED NUMBER: 07207772) |

Statement of Financial Position - continued

31 March 2025

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 director and authorised for issue on 20 December 2025 and were signed by:

Mrs G Loucas - Director

| FRESKO FOODS LIMITED (REGISTERED NUMBER: 07207772) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Fresko Foods Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

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

| 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 32 (2024 - 23 ) .

| FRESKO FOODS LIMITED (REGISTERED NUMBER: 07207772) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 40,000 |  |

| AMORTISATION

| At 1 April 2024 | 24,000 |  |

| Charge for year | 8,000 |  |

| At 31 March 2025 | 32,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 8,000 |  |

| At 31 March 2024 | 16,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 197,293 |  | 129,083 |  | 326,376 |  |

| Additions | 11,606 |  | 5,352 |  | 16,958 |  |

| At 31 March 2025 | 208,899 |  | 134,435 |  | 343,334 |  |

| DEPRECIATION

| At 1 April 2024 | 108,850 |  | 82,832 |  | 191,682 |  |

| Charge for year | 20,010 |  | 10,321 |  | 30,331 |  |

| At 31 March 2025 | 128,860 |  | 93,153 |  | 222,013 |  |

| NET BOOK VALUE

| At 31 March 2025 | 80,039 |  | 41,282 |  | 121,321 |  |

| At 31 March 2024 | 88,443 |  | 46,251 |  | 134,694 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 182,944 |  |

| NET BOOK VALUE

| At 31 March 2025 | 182,944 |  |

| At 31 March 2024 | 182,944 |  |

| FRESKO FOODS LIMITED (REGISTERED NUMBER: 07207772) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 82,000 |  | 33,700 |  |

| VAT | 10,763 |  | 12,105 |  |

| Prepayments | 43,451 |  | 52,524 |  |

136,214 |  | 98,329 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans | 10,000 |  | 10,000 |  |

| Trade creditors | 211,399 |  | 167,675 |  |

| Tax | 84,734 |  | 62,168 |  |

| Social security and other taxes | 2,507 |  | 2,658 |  |

| Other creditors | - |  | 1,700 |  |

| Directors' current accounts | 485 |  | 177 |  |

| Accrued expenses | 3,297 |  | 3,965 |  |

312,422 |  | 248,343 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 2,190 |  | 10,000 |  |

| Other loans - 2-5 years | - |  | 1,690 |  |

2,190 |  | 11,690 |  |

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mrs G Loucas.