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Registered Number: 16125593
England and Wales
FRESHDRINKUS LTD
Abridged Accounts
Period of accounts Start date: 09 December 2024 End date: 31 December 2025

FRESHDRINKUS LTD Contents Page For the Period 09 December 2024 to 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

FRESHDRINKUS LTD Accountants' Report For the Period 09 December 2024 to 31 December 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 December 2025 . 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. .................................................... Circle Cloud Accountants & Consultants LLP Westlink House 981 Great West Road London TW8 9DN 17 April 2026 1

FRESHDRINKUS LTD Statement of Financial Position As at 31 December 2025
| Notes | 2025 £
--- | --- | ---
Current assets |  |
Stocks |  | 175
Cash at bank and in hand |  | 7,187
|  | 7,362
Creditors: amount falling due within one year |  | (2,667)
Net current assets |  | 4,695
Total assets less current liabilities |  | 4,695
Net assets |  | 4,695
Capital and reserves |  |
Called up share capital | 3 | 1,000
Profit and loss account |  | 3,695
Shareholders' funds |  | 4,695
For the period ended 31 December 2025 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 period 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 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 to the Registrar of Companies. 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 17 April 2026 and were signed by:
------------------------------- Tu Van Vu Director
2

FRESHDRINKUS LTD Notes to the Abridged Financial Statements For the Period 09 December 2024 to 31 December 2025
General Information FRESHDRINKUS LTD is a private company, limited by shares, registered in England and Wales, registration number 16125593, registration address Suite 126, Westlink House, 981 Great West Road, London, TW8 9DN. 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. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the period was 0.
3. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
1,000 Class A shares of £1.00 each | 1,000
| 1,000
3