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Registered Number: 12690879
England and Wales
H-OREFRESH LTD
Unaudited Financial Statements
Period of accounts Start date: 01 July 2025 End date: 30 June 2026

H-OREFRESH LTD Contents Page For the year ended 30 June 2026
Company Information | 1
Director's Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5
Statement of Changes in Equity | 6

H-OREFRESH LTD Company Information For the year ended 30 June 2026
Director | Michael Munteanu
Registered Number | 12690879
Registered Office | FLAT 53 KILNER HOUSE CLAYTON STREET LONDON London SE11 5SE
1

H-OREFRESH LTD Director's Report For the year ended 30 June 2026
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 June 2026. Principal activities Principal activity of the company during the financial year was of - Other specialised construction activities not elsewhere classified. Director The director who served the company throughout the year was as follows:
Michael Munteanu
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Michael Munteanu Director
Date approved: 15 July 2026 2

H-OREFRESH LTD Accountants' Report For the year ended 30 June 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. 30 June 2026 .................................................... 15 July 2026 3

H-OREFRESH LTD Statement of Financial Position As at 30 June 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 961 |  | 4,286
Cash at bank and in hand |  | 16,325 |  | 14,247
|  | 17,286 |  | 18,533
Creditors: amount falling due within one year | 4 | (1,523) |  | (1,524)
Net current assets |  | 15,763 |  | 17,009
Total assets less current liabilities |  | 15,763 |  | 17,009
Net assets |  | 15,763 |  | 17,009
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 15,762 |  | 17,008
Shareholders' funds |  | 15,763 |  | 17,009
For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the director on 15 July 2026 and were signed by:
------------------------------- Michael Munteanu Director
4

H-OREFRESH LTD Statement of Changes in Equity For the year ended 30 June 2026
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 01 July 2024 |  | 1 |  | 33,653 |  | 33,654
Profit/(Loss) for the year |  |  |  | (16,645) |  | (16,645)
Total comprehensive income for the year |  | - |  | (16,645) |  | (16,645)
Total investments by and distributions to owners |  | - |  | - |  | -
At 30 June 2025 |  | 1 |  | 17,008 |  | 17,009
At 01 July 2025 |  | 1 |  | 17,008 |  | 17,009
Profit/(Loss) for the year |  |  |  | (1,246) |  | (1,246)
Total comprehensive income for the year |  | - |  | (1,246) |  | (1,246)
Total investments by and distributions to owners |  | - |  | - |  | -
At 30 June 2026 |  | 1 |  | 15,762 |  | 15,763
5

H-OREFRESH LTD Notes to the Financial Statements For the year ended 30 June 2026
General Information H-OREFRESH LTD is a private company, limited by shares, registered in England and Wales, registration number 12690879, registration address FLAT 53 KILNER HOUSE, CLAYTON STREET LONDON, London, SE11 5SE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
CIS Control Account | 922 |  | 3,934
VAT | 38 |  | 351
| 960 |  | 4,285
3. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Debtors | 1 |  | 1
| 1 |  | 1
4. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Other Creditors | 0 |  | 1
Directors' Current Accounts | 1,523 |  | 1,523
| 1,523 |  | 1,524
6