Company Registration No. 07089474 (England and Wales)
Freshii Limited
Unaudited accounts
for the year ended 31 October 2025
Freshii Limited
Unaudited accounts
Contents
Freshii Limited
Company Information
for the year ended 31 October 2025
Director
Ms Golnaz Metghalchi
Company Number
07089474 (England and Wales)
Registered Office
241-243 Baker Street
London
NW1 6XE
Accountants
Daniel Consultancy
Morritt House
54-60 Station Approach
South Ruislip
Ruislip
HA4 6SA
Freshii Limited
Statement of financial position
as at 31 October 2025
Tangible assets
3,903
4,562
Cash at bank and in hand
189,228
225,356
Creditors: amounts falling due within one year
(1,354,465)
(1,399,417)
Net current liabilities
(1,157,435)
(1,171,897)
Net liabilities
(1,153,532)
(1,167,335)
Called up share capital
100
100
Profit and loss account
(1,153,632)
(1,167,435)
Shareholders' funds
(1,153,532)
(1,167,335)
For the year ending 31 October 2025 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2026 and were signed on its behalf by
Ms Golnaz Metghalchi
Director
Company Registration No. 07089474
Freshii Limited
Notes to the Accounts
for the year ended 31 October 2025
Freshii Limited is a private company, limited by shares, registered in England and Wales, registration number 07089474. The registered office is 241-243 Baker Street, London, NW1 6XE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Straight line over the life of the lease
Fixtures & fittings
25% Straight Line
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Freshii Limited
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 November 2024
571,699
73,040
644,739
At 31 October 2025
571,699
74,863
646,562
At 1 November 2024
571,699
68,478
640,177
Charge for the year
-
2,482
2,482
At 31 October 2025
571,699
70,960
642,659
At 31 October 2025
-
3,903
3,903
At 31 October 2024
-
4,562
4,562
Amounts falling due within one year
Accrued income and prepayments
3,210
277
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
9,146
2,303
Amounts owed to group undertakings and other participating interests
542,876
609,543
Taxes and social security
690
1,651
Other creditors
627,130
627,130
Loans from directors
23,983
24,081
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Transactions with related parties
The director is also the director and shareholder of the company, Gol Holding and Gulfcray Ltd.
At the reporting date Gol Holding was owed £333,145 (2024: £333,145) by the company.
At the reporting date Gulfcray Limited was owed £542,876 (2024: £609,543) by the company.
At the reporting date the father of the director was owed £293,985 (2024: £293,985) by the company.
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).