IRIS Accounts Production v26.1.10.61 06198481 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06198481 2024-12-31 06198481 2025-12-31 06198481 2025-01-01 2025-12-31 06198481 2023-12-31 06198481 2024-01-01 2024-12-31 06198481 2024-12-31 06198481 ns15:EnglandWales 2025-01-01 2025-12-31 06198481 ns14:PoundSterling 2025-01-01 2025-12-31 06198481 ns10:Director1 2025-01-01 2025-12-31 06198481 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06198481 ns10:SmallEntities 2025-01-01 2025-12-31 06198481 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06198481 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06198481 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06198481 ns10:FullAccounts 2025-01-01 2025-12-31 06198481 ns10:Director2 2025-01-01 2025-12-31 06198481 ns10:RegisteredOffice 2025-01-01 2025-12-31 06198481 ns5:CurrentFinancialInstruments 2025-12-31 06198481 ns5:CurrentFinancialInstruments 2024-12-31 06198481 ns5:Non-currentFinancialInstruments 2025-12-31 06198481 ns5:Non-currentFinancialInstruments 2024-12-31 06198481 ns5:ShareCapital 2025-12-31 06198481 ns5:ShareCapital 2024-12-31 06198481 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06198481 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 06198481 ns5:PlantMachinery 2025-01-01 2025-12-31 06198481 ns5:PlantMachinery 2024-12-31 06198481 ns5:PlantMachinery 2025-12-31 06198481 ns5:PlantMachinery 2024-12-31 06198481 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06198481 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: 06198481 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FRESH START CATERING LIMITED

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

FRESH START CATERING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | A J Howarth

| N J Harris

| REGISTERED OFFICE: | 1 Oxford Court

| St James Road

| Brackley

| NN13 7XY

| REGISTERED NUMBER: | 06198481 (England and Wales)

| ACCOUNTANTS: | CMB Partnership Limited

| Chartered Accountants

| 7 Wey Court

| Mary Road

| Guildford

| Surrey

| GU1 4QU

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 215,024 |  | 241,970 |  |

CURRENT ASSETS

Stocks | 42,733 |  | 36,660 |  |

Debtors | 5 | 160,065 |  | 114,218 |  |

Cash at bank | 703,174 |  | 574,390 |  |

905,972 |  | 725,268 |  |

CREDITORS

Amounts falling due within one year | 6 | 964,803 |  | 918,834 |  |

NET CURRENT LIABILITIES | (58,831 | ) | (193,566 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 156,193 |  | 48,404 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (4,511 | ) | (83,620 | ) |

PROVISIONS FOR LIABILITIES | (8,765 | ) | (8,765 | ) |

NET ASSETS/(LIABILITIES) | 142,917 |  | (43,981 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 142,817 |  | (44,081 | ) |

142,917 |  | (43,981 | ) |

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

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

The directors acknowledge their 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.

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

BALANCE SHEET - continued

31 DECEMBER 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

A J Howarth - Director

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Fresh Start Catering Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Oxford Court, St James Road, Brackley NN13 7XY.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

| 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.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on reducing balance and 33% on cost

| 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.

| 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.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| 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.

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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 year 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 201 (2024 - 209 ) .

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 438,687 |  |

| Additions | 63,432 |  |

| Disposals | (29,821 | ) |

| At 31 December 2025 | 472,298 |  |

| DEPRECIATION

| At 1 January 2025 | 196,717 |  |

| Charge for year | 90,360 |  |

| Eliminated on disposal | (29,803 | ) |

| At 31 December 2025 | 257,274 |  |

| NET BOOK VALUE

| At 31 December 2025 | 215,024 |  |

| At 31 December 2024 | 241,970 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 50,297 |  | 29,693 |  |

| Other debtors | 109,768 |  | 84,525 |  |

160,065 |  | 114,218 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 11,798 |  | 13,788 |  |

| Trade creditors | 212,033 |  | 233,903 |  |

| Amounts owed to group undertakings | 50,986 |  | 76,364 |  |

| Taxation and social security | 475,569 |  | 390,687 |  |

| Other creditors | 214,417 |  | 204,092 |  |

964,803 |  | 918,834 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | 4,511 |  | 16,303 |  |

| Other creditors | - |  | 67,317 |  |

4,511 |  | 83,620 |  |

FRESH START CATERING LIMITED (REGISTERED NUMBER: 06198481)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Loans to participators at the beginning of the year were £29,129. Interest of between 2.25% and 3.75% totalling £979 was charged during the year.

| This resulted in a balance outstanding at 31 December 2025 of £30,108 (2024: £29,129).

9. | RELATED PARTY DISCLOSURES

| Purchases with other related parties is £11,706 (2024: £7,858).

| Loan interest payable to other related parties is £6,493 (2024: £8,898).

| Amounts owing to other related parties is £50,986 (2024: £76,364).