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Registered number: 05005988
Fresh Produce Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Fresh Produce Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
Fresh Produce Limited
Statement of Financial Position
As At 30 November 2025
Statement of Financial Position
Registered number: 05005988

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 36,864 |  | 55,296
Tangible Assets | 5 |  | 3,275 |  | 7,611
|  |  | 40,139 |  | 62,907
CURRENT ASSETS
Stocks | 6 | 73,146 |  | 50,901 |
Debtors | 7 | 379,937 |  | 368,537 |
Cash at bank and in hand |  | 673,727 |  | 541,903 |
|  | 1,126,810 |  | 961,341 |
Creditors: Amounts Falling Due Within One Year | 8 | (937,560 ) |  | (932,546 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 189,250 |  | 28,795
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 229,389 |  | 91,702
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (6,126 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (671 ) |  | (1,902 )
NET ASSETS |  |  | 228,718 |  | 83,674
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Income Statement |  |  | 227,718 |  | 82,674
SHAREHOLDERS' FUNDS |  |  | 228,718 |  | 83,674

Page 1
Page 2
Fresh Produce Limited
Statement of Financial Position (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board

N J Prangley Director
29 May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Fresh Produce Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Fresh Produce Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05005988 . The registered office is 12 Borelli Yard, Farnham, Surrey, GU9 7NU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Sale of goods
Turnover from the sale of fruit and vegetables is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows.

Fixtures & Fittings | 20% on cost
Computer Equipment | 25% on cost

At each balance sheet date assets are reviewed for any indication that the residual value or the useful life of the asset has changed.
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Page 3
Page 4
Fresh Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
2.7. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Financial instruments include debtors and creditors receivable or payable within one year and cash and bank balances.
Financial assets that are measured at cost and amortised cost are assessed at each balance sheet date for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit or loss.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. Taxation
Taxation for the year comprises current 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 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 is recognised in respect of all timing differences that have orginated 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.
2.10. Employee 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.
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
2.11. Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Page 4
Page 5
Fresh Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 184,318
As at 30 November 2025 | 184,318
Amortisation
As at 1 December 2024 | 129,022
Provided during the period | 18,432
As at 30 November 2025 | 147,454
Net Book Value
As at 30 November 2025 | 36,864
As at 1 December 2024 | 55,296

5. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 December 2024 | 33,220
Additions | 2,548
As at 30 November 2025 | 35,768
Depreciation
As at 1 December 2024 | 25,609
Provided during the period | 6,884
As at 30 November 2025 | 32,493
Net Book Value
As at 30 November 2025 | 3,275
As at 1 December 2024 | 7,611

Page 5
Page 6
Fresh Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 73,146 |  | 50,901

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 341,223 |  | 327,434
Other debtors | 38,714 |  | 41,103
| 379,937 |  | 368,537

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 647,280 |  | 646,283
Bank loans and overdrafts | (6,106 ) |  | 10,276
Other creditors | 236,865 |  | 237,916
Taxation and social security | 59,521 |  | 38,071
| 937,560 |  | 932,546

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 6,126

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 6
Page 7
Fresh Produce Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 3,945 |  | 3,945
| 3,945 |  | 3,945

Page 7