REGISTERED NUMBER: 14640744 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 31 DECEMBER 2025

FOR

FRESHOPS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E L Darby

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

LONDON

W1W 5PF

REGISTERED NUMBER:

14640744 (England and Wales)

ACCOUNTANTS:

Staffords

Chartered Accountants

Unit 1, Cambridge House

Camboro Business Park

Oakington Road, Girton

CAMBRIDGE

Cambridgeshire

CB3 0QH

FIXED ASSETS

Intangible assets

4

31,562

34,435

Tangible assets

5

370

495

31,932

34,930

CURRENT ASSETS

Debtors

6

15,883

9,201

Cash at bank

203,345

96,725

219,228

105,926

CREDITORS

Amounts falling due within one year

7

212,180

89,547

NET CURRENT ASSETS

7,048

16,379

TOTAL ASSETS LESS CURRENT LIABILITIES

38,980

51,309

PROVISIONS FOR LIABILITIES

8

2,763

3,038

NET ASSETS

36,217

48,271

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

36,117

48,171

SHAREHOLDERS' FUNDS

36,217

48,271

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

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

The director acknowledges his 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

M E L Darby - Director

1.	STATUTORY INFORMATION

FreshOps 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

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 period was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 December 2025

38,309

AMORTISATION

At 1 April 2025

3,874

Charge for period

2,873

At 31 December 2025

6,747

NET BOOK VALUE

At 31 December 2025

31,562

At 31 March 2025

34,435

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 December 2025

498

DEPRECIATION

At 1 April 2025

3

Charge for period

125

At 31 December 2025

128

NET BOOK VALUE

At 31 December 2025

370

At 31 March 2025

495

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

12,125

7,349

Other debtors

3,758

1,852

15,883

9,201

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade creditors

187,554

302

Taxation and social security

6,272

6,760

Other creditors

18,354

82,485

212,180

89,547

8.	PROVISIONS FOR LIABILITIES

2025

2025

£

£

Deferred tax

2,763

3,038

Deferred

tax

£

Balance at 1 April 2025

3,038

Credit to Income Statement during period

(275

)

Balance at 31 December 2025

2,763

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2025

value:

£

£

100

Share capital 1

£1

100

100