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REGISTERED NUMBER: 14752509 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FRESH WAYS LOGISTICS LTD

FRESH WAYS LOGISTICS LTD (REGISTERED NUMBER: 14752509)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

FRESH WAYS LOGISTICS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | S Bocchetti

| N Sorace

| REGISTERED OFFICE: | Lympne Industrial Park,

| Lympne Hythe

| Kent,

| England

| CT21 4LR

| REGISTERED NUMBER: | 14752509 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Evangelos Charalambous FCCA

| AUDITORS: | N7 Accountants Limited

| Statutory Auditors

| Central House

| 1 Ballards Lane

| London

| N31LQ

FRESH WAYS LOGISTICS LTD (REGISTERED NUMBER: 14752509)

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,611 |  | 3,607 |  |

CURRENT ASSETS

Debtors | 5 | 230,729 |  | 236,259 |  |

Cash at bank | 80,590 |  | 33,477 |  |

311,319 |  | 269,736 |  |

CREDITORS

Amounts falling due within one year | 6 | (251,219 | ) | (189,648 | ) |

NET CURRENT ASSETS | 60,100 |  | 80,088 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 65,711 |  | 83,695 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 64,711 |  | 82,695 |  |

65,711 |  | 83,695 |  |

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 Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

N Sorace - Director

FRESH WAYS LOGISTICS LTD (REGISTERED NUMBER: 14752509)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| FRESH WAYS LOGISTICS LTD 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

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

| Revenues from rendering of services are recognized when it is probable that an economic benefit associated with the transaction will flow to the entity and the amount of revenue can be measured reliably.

| Tangible fixed assets

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

| Computer Equipment : 25% SL

| Office Equipment: 25% SL

| Financial instruments

| Financial assets

| The company's financial assets comprise basic financial instruments, being trade and other receivables, amounts owed by group undertakings, cash and bank balances.

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of no more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Trade, other receivable and amounts owed by group undertakings are measured at transaction price less any impairment. Any impairment loss is recognised in the Profit and Loss.

| Financial assets are derecognised when contractual rights to the cash flows from the financial asset expires or are settled, or when substantially all the risks and rewards of ownership have been transferred.

| Financial liabilities

| The company's financial liabilities comprise of basic financial liabilities, including trade and other payables.

| These are initially recognised at transaction price. Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled, or expires.

FRESH WAYS LOGISTICS LTD (REGISTERED NUMBER: 14752509)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 6 (2024 - 4 ) .

FRESH WAYS LOGISTICS LTD (REGISTERED NUMBER: 14752509)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 6,014 |  |

| Additions | 4,065 |  |

| At 31 December 2025 | 10,079 |  |

| DEPRECIATION

| At 1 January 2025 | 2,407 |  |

| Charge for year | 2,061 |  |

| At 31 December 2025 | 4,468 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5,611 |  |

| At 31 December 2024 | 3,607 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 202,200 |  | 219,177 |  |

| Other debtors | 28,529 |  | 17,082 |  |

230,729 |  | 236,259 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 19,097 |  | 19,582 |  |

| Amounts owed to group undertakings | 210,192 |  | 112,756 |  |

| Taxation and social security | 4,647 |  | 39,416 |  |

| Other creditors | 17,283 |  | 17,894 |  |

251,219 |  | 189,648 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Evangelos Charalambous FCCA (Senior Statutory Auditor)

| for and on behalf of N7 Accountants Limited

8. | OTHER COMMITMENTS

| At 31 December 2025, the company had total commitments under not-cancellable operating leases over the remining life of those leases of £24,150.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Fresh Ways Srl a company incorporated in Italy.