FRESHWAY LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 01842728

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		302,431		302,514

			302,431		302,514
CURRENT ASSETS
Debtors	5	-		530
Cash at bank and in hand		29		18

		29		548
Creditors: Amounts Falling Due Within One Year	6	(60,245 )		(47,350 )

NET CURRENT ASSETS (LIABILITIES)			(60,216 )		(46,802 )

TOTAL ASSETS LESS CURRENT LIABILITIES			242,215		255,712

NET ASSETS			242,215		255,712

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			242,115		255,612

SHAREHOLDERS' FUNDS			242,215		255,712

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FRESHWAY LIMITED

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lindsay Barr

Director

11 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

FRESHWAY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01842728 . The registered office is Little Gables, Manor Lane, Gerrards Cross, Bucks, SL9 7NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recognised at cost.

Following initial recognition, intangible assets are stated at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation is charged to profit or loss on a systematic basis over the estimated useful economic life of the asset. The useful lives and amortisation methods are reviewed annually and adjusted prospectively if appropriate.

Intangible assets are tested for impairment whenever there is an indication that the asset may be impaired, and at least annually where the asset is not yet available for use.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	15% on cost

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 April 2025	301,962	552	302,514

As at 31 March 2026	301,962	552	302,514

Depreciation
As at 1 April 2025	-	-	-
Provided during the period	-	83	83

As at 31 March 2026	-	83	83

Net Book Value
As at 31 March 2026	301,962	469	302,431

As at 1 April 2025	301,962	552	302,514

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FRESHWAY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	-	530

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	60,185	47,290
Taxation and social security	60	60

	60,245	47,350

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

The amount due to the directors at the balance sheet date is £ 58,826.40 (2025: £46,715)

No dividend has declared in current year (2025: £833)

9. Ultimate Controlling Party

The company's ultimate controlling party is Mrs D M Barr and Mr L A Barr by virtue of their ownership of 75% and 25% respectively of the issued share capital in the company.

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