Company registration number 07597364 (England and Wales)
TAMAR FRESH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
TAMAR FRESH LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
TAMAR FRESH LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
8,499
18,325
Tangible assets
4
941,500
675,126
Investments
5
42,650
42,650
992,649
736,101
Current assets
Stocks
160,421
167,625
Debtors
6
1,162,899
1,318,256
Cash at bank and in hand
390,508
161,047
1,713,828
1,646,928
Creditors: amounts falling due within one year
7
(1,817,051)
(1,677,916)
Net current liabilities
(103,223)
(30,988)
Total assets less current liabilities
889,426
705,113
Creditors: amounts falling due after more than one year
8
(162,864)
(170,734)
Provisions for liabilities
(199,121)
(116,372)
Net assets
527,441
418,007
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
527,341
417,907
Total equity
527,441
418,007

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

TAMAR FRESH LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 10 April 2026 and are signed on its behalf by:
Mr D F Barrett
Director
Company Registration No. 07597364
TAMAR FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Tamar Fresh Limited is a private company limited by shares incorporated in England and Wales. The registered office is Barrett House, Marjorie Court, Burraton Road, Saltash, Cornwall, PL12 6AY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value

1.2
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 and 5 years.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Goodwill
10% straight line
TAMAR FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Property improvements
2% straight line
Plant and equipment
10% reducing balance
Fixtures and fittings
20% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.8
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.10
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.11
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.12
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

TAMAR FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.13
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.14
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

TAMAR FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
1.15
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.16
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.17
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
102
101
TAMAR FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 August 2024
153,278
425
153,703
Additions
5,000
-
0
5,000
At 31 July 2025
158,278
425
158,703
Amortisation and impairment
At 1 August 2024
134,953
425
135,378
Amortisation charged for the year
14,826
-
0
14,826
At 31 July 2025
149,779
425
150,204
Carrying amount
At 31 July 2025
8,499
-
0
8,499
At 31 July 2024
18,325
-
0
18,325
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
65,955
1,097,159
1,163,114
Additions
85,090
315,610
400,700
At 31 July 2025
151,045
1,412,769
1,563,814
Depreciation and impairment
At 1 August 2024
8,773
479,215
487,988
Depreciation charged in the year
2,378
131,948
134,326
At 31 July 2025
11,151
611,163
622,314
Carrying amount
At 31 July 2025
139,894
801,606
941,500
At 31 July 2024
57,182
617,944
675,126
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
42,650
42,650
TAMAR FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
935,870
985,357
Amounts owed by group undertakings
97,101
163,984
Other debtors
129,928
168,915
1,162,899
1,318,256
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
53,421
25,119
Trade creditors
1,128,815
1,319,463
Corporation tax
174,856
76,812
Other taxation and social security
54,896
40,197
Other creditors
405,063
216,325
1,817,051
1,677,916
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
162,864
170,734
9
Secured Debts

Barclays Bank PLC have a fixed and floating charge over all the assets of the company.

Other creditors due within one year and other creditors due after more than one year include balances totalling £257,624 which relate to assets held under hire purchase agreements which are secured by way of a charge over the assets to which they relate.

2025-07-31 2024-08-01 false false false 10 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr David Francis Barrett Mrs Claire Alice Barrett Mr Nigel Peter Barrett Mrs Samantha Justine Barrett Mr Agata Karolina Nazarko Mrs Michelle Beverley Barrett Mr Ian Michael Barrett Mr A Spreadborough C Trenerry Mr Justin Yeates Ms Dorota Wilska 07597364 2024-08-01 2025-07-31 07597364 2025-07-31 07597364 2024-07-31 07597364 core:NetGoodwill 2025-07-31 07597364 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 07597364 core:NetGoodwill 2024-07-31 07597364 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 07597364 core:LandBuildings 2025-07-31 07597364 core:OtherPropertyPlantEquipment 2025-07-31 07597364 core:LandBuildings 2024-07-31 07597364 core:OtherPropertyPlantEquipment 2024-07-31 07597364 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 07597364 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 07597364 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 07597364 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 07597364 core:CurrentFinancialInstruments 2025-07-31 07597364 core:CurrentFinancialInstruments 2024-07-31 07597364 core:ShareCapital 2025-07-31 07597364 core:ShareCapital 2024-07-31 07597364 core:RetainedEarningsAccumulatedLosses 2025-07-31 07597364 core:RetainedEarningsAccumulatedLosses 2024-07-31 07597364 bus:Director1 2024-08-01 2025-07-31 07597364 core:Goodwill 2024-08-01 2025-07-31 07597364 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 07597364 core:PatentsTrademarksLicencesConcessionsSimilar 2024-08-01 2025-07-31 07597364 core:LeaseholdImprovements 2024-08-01 2025-07-31 07597364 core:PlantMachinery 2024-08-01 2025-07-31 07597364 core:FurnitureFittings 2024-08-01 2025-07-31 07597364 core:ComputerEquipment 2024-08-01 2025-07-31 07597364 core:MotorVehicles 2024-08-01 2025-07-31 07597364 2023-08-01 2024-07-31 07597364 core:NetGoodwill 2024-07-31 07597364 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 07597364 2024-07-31 07597364 core:NetGoodwill 2024-08-01 2025-07-31 07597364 core:LandBuildings 2024-07-31 07597364 core:OtherPropertyPlantEquipment 2024-07-31 07597364 core:LandBuildings 2024-08-01 2025-07-31 07597364 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 07597364 core:Non-currentFinancialInstruments 2025-07-31 07597364 core:Non-currentFinancialInstruments 2024-07-31 07597364 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07597364 bus:FRS102 2024-08-01 2025-07-31 07597364 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 07597364 bus:Director2 2024-08-01 2025-07-31 07597364 bus:Director3 2024-08-01 2025-07-31 07597364 bus:Director4 2024-08-01 2025-07-31 07597364 bus:Director5 2024-08-01 2025-07-31 07597364 bus:Director6 2024-08-01 2025-07-31 07597364 bus:Director7 2024-08-01 2025-07-31 07597364 bus:Director8 2024-08-01 2025-07-31 07597364 bus:Director9 2024-08-01 2025-07-31 07597364 bus:Director10 2024-08-01 2025-07-31 07597364 bus:Director11 2024-08-01 2025-07-31 07597364 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 07597364 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP