Company registration number 12389177 (England and Wales)
FRESH 2 FRESH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
FRESH 2 FRESH LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
FRESH 2 FRESH LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
-
0
200
Current assets
Debtors
3
31,182
45,982
Cash at bank and in hand
-
0
192
31,182
46,174
Creditors: amounts falling due within one year
4
(30,967)
(30,009)
Net current assets
215
16,165
Net assets
215
16,365
Capital and reserves
Called up share capital
5
200
200
Profit and loss reserves
15
16,165
Total equity
215
16,365

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 5 July 2026 and are signed on its behalf by:
Mr N J Harris
Director
Company registration number 12389177 (England and Wales)
FRESH 2 FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

Fresh 2 Fresh Limited 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
Basis of preparation

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 a mounts 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.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.3
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.

FRESH 2 FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.4
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.

2
Employees

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

2026
2025
Number
Number
Total
2
2
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
31,182
45,982
4
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
30,967
30,009
FRESH 2 FRESH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
155
100
155
Ordinary A shares of £1 each
55
45
55
45
Ordinary B shares of £1 each
45
0
45
-
0
200
200
200
200
6
Directors' transactions
Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan account
-
45,982
100
(15,000)
31,082
45,982
100
(15,000)
31,082
2026-01-31 2025-02-01 false false false 08 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N J Harris Mrs C A Harris 12389177 2025-02-01 2026-01-31 12389177 2026-01-31 12389177 2025-01-31 12389177 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 12389177 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 12389177 core:ShareCapital 2026-01-31 12389177 core:ShareCapital 2025-01-31 12389177 core:RetainedEarningsAccumulatedLosses 2026-01-31 12389177 core:RetainedEarningsAccumulatedLosses 2025-01-31 12389177 core:ShareCapitalOrdinaryShareClass1 2026-01-31 12389177 core:ShareCapitalOrdinaryShareClass1 2025-01-31 12389177 core:ShareCapitalOrdinaryShareClass2 2026-01-31 12389177 core:ShareCapitalOrdinaryShareClass2 2025-01-31 12389177 core:ShareCapitalOrdinaryShareClass3 2026-01-31 12389177 core:ShareCapitalOrdinaryShareClass3 2025-01-31 12389177 core:ShareCapitalOrdinaryShares 2026-01-31 12389177 core:ShareCapitalOrdinaryShares 2025-01-31 12389177 bus:Director1 2025-02-01 2026-01-31 12389177 2024-02-01 2025-01-31 12389177 core:CurrentFinancialInstruments 2026-01-31 12389177 core:CurrentFinancialInstruments 2025-01-31 12389177 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 12389177 bus:OrdinaryShareClass2 2025-02-01 2026-01-31 12389177 bus:OrdinaryShareClass3 2025-02-01 2026-01-31 12389177 bus:OrdinaryShareClass1 2026-01-31 12389177 bus:OrdinaryShareClass1 2025-01-31 12389177 bus:OrdinaryShareClass2 2026-01-31 12389177 bus:OrdinaryShareClass2 2025-01-31 12389177 bus:OrdinaryShareClass3 2026-01-31 12389177 bus:OrdinaryShareClass3 2025-01-31 12389177 bus:AllOrdinaryShares 2026-01-31 12389177 bus:AllOrdinaryShares 2025-01-31 12389177 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12389177 bus:FRS102 2025-02-01 2026-01-31 12389177 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 12389177 bus:Director2 2025-02-01 2026-01-31 12389177 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12389177 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP