2025-04-01 2026-03-31 false Capium Accounts Production 1.1 13952717 2025-04-01 2026-03-31 13952717 bus:AbridgedAccounts 2025-04-01 2026-03-31 13952717 bus:FRS102 2025-04-01 2026-03-31 13952717 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 13952717 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 13952717 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 13952717 2025-04-01 2026-03-31 13952717 2026-03-31 13952717 bus:RegisteredOffice 2025-04-01 2026-03-31 13952717 core:WithinOneYear 2026-03-31 13952717 core:AfterOneYear 2026-03-31 13952717 1 2025-04-01 2026-03-31 13952717 bus:Director1 2025-04-01 2026-03-31 13952717 bus:Director1 2026-03-31 13952717 bus:Director1 2024-04-01 2025-03-31 13952717 2024-04-01 13952717 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 13952717 2024-04-01 2025-03-31 13952717 2025-03-31 13952717 core:WithinOneYear 2025-03-31 13952717 core:AfterOneYear 2025-03-31 13952717 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 13952717 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 13952717 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 13952717 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 13952717 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 13952717 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 13952717 core:Non-currentFinancialInstruments 2026-03-31 13952717 core:Non-currentFinancialInstruments 2025-03-31 13952717 dpl:Item1 2025-04-01 13952717 dpl:Item1 2026-03-31 13952717 dpl:Item1 2024-04-01 13952717 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13952717
FRESCADO LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

FRESCADO LTD Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

FRESCADO LTD Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. IBC24 LTD 31 March 2026 .................................................... IBC24 LTD DEPT 1938A, 196 HIGH ROAD WOOD GREEN LONDON N22 8HH 02 April 2026 1

FRESCADO LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 2,000 |  | 1,000
Net current assets |  | 2,000 |  | 1,000
Total assets less current liabilities |  | 2,000 |  | 1,000
Creditors: amount falling due after more than one year |  | (2,000) |  | (1,000)
Net assets |  | 0 |  | 0
Capital and reserves |  |  |
Shareholders' funds |  | 0 |  | 0
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 02 April 2026 and were signed by:
------------------------------- Maciej Witold SPECHT Director
2

FRESCADO LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information FRESCADO LTD is a private company, limited by shares, registered in , registration number 13952717, registration address 28-29 THE BROADWAY NO:1, EALING BROADWAY LONDON, W5 2NP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3