Noi&Fresh Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 16109656

		2025
	Notes	£	£
FIXED ASSETS
Investments	4		150,050

			150,050
CURRENT ASSETS
Debtors		61,975
Cash at bank and in hand		738

		62,713
Creditors: Amounts Falling Due Within One Year		(49,185 )

NET CURRENT ASSETS (LIABILITIES)			13,528

TOTAL ASSETS LESS CURRENT LIABILITIES			163,578

Creditors: Amounts Falling Due After More Than One Year			(153,290 )

NET ASSETS			10,288

CAPITAL AND RESERVES
Called up share capital	5		2
Profit and Loss Account			10,286

SHAREHOLDERS' FUNDS			10,288

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Noi&Fresh Ltd

Abridged Balance Sheet (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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Daniel Baker Director	Mr Jack Visick Director
14th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Noi&Fresh Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16109656 . The registered office is 20 Wenlock Road, London, N1 7GU.

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2

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Noi&Fresh Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 November 2025

4. Investments

	Total
	£
Cost or Valuation
As at 29 November 2024	-
Additions	150,050

As at 30 November 2025	150,050

Provision
As at 29 November 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	150,050

As at 29 November 2024	-

5. Share Capital

	2025
	£
Allotted, Called up and fully paid	2

6. Related Party Transactions

The company owns 100% of the issued ordinary share capital of Tapsells Limited, a company incorporated in England and Wales. The company has taken advantage of the exemption under section 399 of the Companies Act 2006 from preparing consolidated financial statements.

Castle Inn Hotel Bramber Ltd is under the common control of the directors. During the period the company received loans from it totalling £115,790 net, and recharged insurance of £747 and advertising costs of £742. At 30 November 2025 £115,049 was owed to that company.

The Castle Inn Hotel LLP is under the common control of the directors. The company advanced £50,001 to the LLP during the period, all of which remained outstanding at 30 November 2025.

The company holds 50% of the issued ordinary share capital of Isfield Farm Shop Ltd, a company incorporated in England and Wales whose registered office is 20 Wenlock Road, London, England, N1 7GU, acquired on its incorporation in September 2025 for £50. During the period the company advanced an interest-free loan of £9,500 to that company, all of which remained outstanding at 30 November 2025.

All of the above balances are unsecured, interest free and have no fixed date of repayment.

At 30 November 2025 the company owed £7,998 to its directors in respect of interest-free loans made to the company, unsecured and repayable on demand. No advances or credits were granted to the directors during the period.

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