Freshery UK Limited - Filleted accounts

Registered number

12115813

Freshery UK Limited

Filleted Accounts

31 July 2025

Freshery UK Limited
Registered number:		12115813
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		96,847			68,077

Current assets
Stocks		92,911			21,436
Debtors	4	434,307			364,818
Cash at bank and in hand		206,774			211,595
		733,992			597,849

Creditors: amounts falling due within one year	5	(437,159)			(422,835)

Net current assets			296,833			175,014

Total assets less current liabilities			393,680			243,091

Creditors: amounts falling due after more than one year	6		(205,388)			(123,309)



Net assets			188,292			119,782

Capital and reserves
Called up share capital			100			100
Profit and loss account			188,192			119,682

Shareholder's funds			188,292			119,782

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Abdul Majid Moulana Alsakkaf
Director
Approved by the board on 30 April 2026

Freshery UK Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 5 years and 33% reducing balance
	Motor vehicles	33% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		7


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	98,356		30,653		129,009
	Additions	32,100		42,995		75,095
	At 31 July 2025	130,456		73,648		204,104

	Depreciation
	At 1 August 2024	39,361		21,571		60,932
	Charge for the year	28,966		17,359		46,325
	At 31 July 2025	68,327		38,930		107,257

	Net book value
	At 31 July 2025	62,129		34,718		96,847
	At 31 July 2024	58,995		9,082		68,077


4	Debtors			2025		2024
£					£

	Trade debtors			427,893		277,380
	Other debtors			6,414		87,438
				434,307		364,818


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			159,281		-
	Obligations under finance lease and hire purchase contracts			11,206		-
	Trade creditors			221,299		357,856
	Taxation and social security costs			18,986		20,354
	Director's account			11,795		44,625
	Other creditors			14,592		-
				437,159		422,835


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			158,565		123,309
	Obligations under finance lease and hire purchase contracts			46,823		-
				205,388		123,309


7	Other information

	Freshery UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit J, Oyo Business Park
	Hindsman Way
	Dagenham
	RM9 6LN