Company registration number 07360183 (England and Wales)
FRESH OUTDOOR LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
FRESH OUTDOOR LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
FRESH OUTDOOR LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
7,468
9,953
Current assets
Debtors
5
47,921
45,852
Cash at bank and in hand
8,396
7,057
56,317
52,909
Creditors: amounts falling due within one year
6
(36,182)
(39,777)
Net current assets
20,135
13,132
Total assets less current liabilities
27,603
23,085
Creditors: amounts falling due after more than one year
7
(7,071)
(8,186)
Provisions for liabilities
(1,419)
(2,488)
Net assets
19,113
12,411
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
19,013
12,311
Total equity
19,113
12,411
FRESH OUTDOOR LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
Mr N J Harris
Director
Company registration number 07360183 (England and Wales)
FRESH OUTDOOR LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Fresh Outdoor Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Highridge, Carlisle Street, Kilnhurst, Mexborough, South Yorkshire, S64 5UJ.

1.1
Accounting convention

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.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% Reducing balance
Fixtures, fittings & equipment
15% Reducing balance/33% Straight line
Motor vehicles
25% Reducing balance

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.

FRESH OUTDOOR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -
1.4
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
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.

FRESH OUTDOOR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
3
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025 and 31 January 2026
59,337
Depreciation and impairment
At 1 February 2025
49,384
Depreciation charged in the year
2,485
At 31 January 2026
51,869
Carrying amount
At 31 January 2026
7,468
At 31 January 2025
9,953
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
7,286
17,003
Other debtors
40,635
28,849
47,921
45,852
FRESH OUTDOOR LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
13,850
10,000
Trade creditors
2,585
2,139
Taxation and social security
16,185
25,717
Other creditors
3,562
1,921
36,182
39,777
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
7,071
8,186
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
100
100
2026-01-31 2025-02-01 false false false 02 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N J Harris Mrs C A Harris 07360183 2025-02-01 2026-01-31 07360183 2026-01-31 07360183 2025-01-31 07360183 core:OtherPropertyPlantEquipment 2026-01-31 07360183 core:OtherPropertyPlantEquipment 2025-01-31 07360183 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 07360183 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 07360183 core:Non-currentFinancialInstruments core:AfterOneYear 2026-01-31 07360183 core:Non-currentFinancialInstruments core:AfterOneYear 2025-01-31 07360183 core:CurrentFinancialInstruments 2026-01-31 07360183 core:CurrentFinancialInstruments 2025-01-31 07360183 core:ShareCapital 2026-01-31 07360183 core:ShareCapital 2025-01-31 07360183 core:RetainedEarningsAccumulatedLosses 2026-01-31 07360183 core:RetainedEarningsAccumulatedLosses 2025-01-31 07360183 core:ShareCapitalOrdinaryShareClass1 2026-01-31 07360183 core:ShareCapitalOrdinaryShareClass1 2025-01-31 07360183 bus:Director1 2025-02-01 2026-01-31 07360183 core:PlantMachinery 2025-02-01 2026-01-31 07360183 core:FurnitureFittings 2025-02-01 2026-01-31 07360183 core:MotorVehicles 2025-02-01 2026-01-31 07360183 2024-02-01 2025-01-31 07360183 core:OtherPropertyPlantEquipment 2025-01-31 07360183 core:OtherPropertyPlantEquipment 2025-02-01 2026-01-31 07360183 core:Non-currentFinancialInstruments 2026-01-31 07360183 core:Non-currentFinancialInstruments 2025-01-31 07360183 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 07360183 bus:OrdinaryShareClass1 2026-01-31 07360183 bus:OrdinaryShareClass1 2025-01-31 07360183 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07360183 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07360183 bus:FRS102 2025-02-01 2026-01-31 07360183 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 07360183 bus:Director2 2025-02-01 2026-01-31 07360183 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP