REGISTERED NUMBER: 04231885 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Fresh Agents Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss S E Egeler

REGISTERED OFFICE:

46 Brunswick Street East

Brighton And Hove

East Sussex

BN3 1AU

REGISTERED NUMBER:

04231885 (England and Wales)

ACCOUNTANTS:

SO Accounting Limited

Chartered Accountants

5 The Upper Courtyard

Marl Pits Lane

Trudoxhill

Frome

Somerset

BA11 5DL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

38,657

1,159

38,657

1,159

CURRENT ASSETS

Debtors

6

137,169

300,519

Investments

7

325,000

-

Cash at bank

119,457

479,515

581,626

780,034

CREDITORS

Amounts falling due within one year

8

149,477

145,694

NET CURRENT ASSETS

432,149

634,340

TOTAL ASSETS LESS CURRENT LIABILITIES

470,806

635,499

PROVISIONS FOR LIABILITIES

3,554

289

NET ASSETS

467,252

635,210

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

9,950

9,950

Retained earnings

457,202

625,160

467,252

635,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Miss S E Egeler - Director

1.	STATUTORY INFORMATION

Fresh Agents Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Straight line over 20 years

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 5 years

Computer equipment

-

Straight line over 5 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

60,000

AMORTISATION

At 1 January 2025

and 31 December 2025

60,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

2,384

-

5,604

7,988

Additions

29,271

-

12,162

665

42,098

Disposals

-

(2,384

)

-

-

(2,384

)

At 31 December 2025

29,271

-

12,162

6,269

47,702

DEPRECIATION

At 1 January 2025

-

2,330

-

4,499

6,829

Charge for year

1,464

-

2,432

650

4,546

Eliminated on disposal

-

(2,330

)

-

-

(2,330

)

At 31 December 2025

1,464

-

2,432

5,149

9,045

NET BOOK VALUE

At 31 December 2025

27,807

-

9,730

1,120

38,657

At 31 December 2024

-

54

-

1,105

1,159

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

76,256

52,287

Other debtors

60,913

248,232

137,169

300,519

7.	CURRENT ASSET INVESTMENTS

31.12.25

31.12.24

£

£

Money market deposit

325,000

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

62,701

37,061

Amounts owed to group undertakings

1,015

-

Taxation and social security

53,263

95,025

Other creditors

32,498

13,608

149,477

145,694

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Miss S E Egeler

Balance outstanding at start of year

204,022

125,787

Amounts advanced

36,471

101,852

Amounts repaid

(240,493

)

(23,617

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

204,022

10.	RELATED PARTY DISCLOSURES

At the start of the year the company was due £3,000 from Shoot Collective Ltd, a company in which Miss Egeler is a shareholder, in the form of an unsecured interest-free loan. At the balance sheet date the amount due was £1,833..

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Miss S E Egeler.