Fresh Fields Foods Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04578958

FRESH FIELDS FOODS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 November 2025

FRESH FIELDS FOODS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

CONTENTS	PAGE

Statement of financial position	1

Notes to the financial statements	3

FRESH FIELDS FOODS LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		127,120		133,542

CURRENT ASSETS

Stocks		145,460	135,165
Debtors	6	436,009	417,396
Cash at bank and in hand		97,860	126,718
		----------	----------
		679,329	679,279

CREDITORS: amounts falling due within one year	7	462,369		466,851
		----------		----------
NET CURRENT ASSETS			216,960		212,428
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			344,080		345,970

CREDITORS: amounts falling due after more than one year	8		–		9,861

PROVISIONS

Taxation including deferred tax	9	31,830	33,385
		----------	----------
NET ASSETS		312,250	302,724
		----------	----------

FRESH FIELDS FOODS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	11	90	90
Profit and loss account		312,160	302,634
		----------	----------
SHAREHOLDERS FUNDS		312,250	302,724
		----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mrs P Dewick
Director

Company registration number: 04578958

FRESH FIELDS FOODS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Stones Drive, Ripponden, Sowerby Bridge, West Yorkshire, HX6 4NY.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Alterations to leasehold property	-	Fully depreciated
Plant, fixtures & fittings	-	16.67% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 23 (2024: 23 ).

5. TANGIBLE ASSETS

	Land and buildings	Plant, fixtures & fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 December 2024	24,650	222,904	140,935	388,489
Additions	–	9,441	18,995	28,436
Disposals	–	–	( 28,195)	( 28,195)
	---------	----------	----------	----------
At 30 November 2025	24,650	232,345	131,735	388,730
	---------	----------	----------	----------
Depreciation
At 1 December 2024	24,649	145,813	84,485	254,947
Charge for the year	–	13,257	14,257	27,514
Disposals	–	–	( 20,851)	( 20,851)
	---------	----------	----------	----------
At 30 November 2025	24,649	159,070	77,891	261,610
	---------	----------	----------	----------
Carrying amount
At 30 November 2025	1	73,275	53,844	127,120
	---------	----------	----------	----------
At 30 November 2024	1	77,091	56,450	133,542
	---------	----------	----------	----------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	423,685	406,402
Prepayments and accrued income	1,275	1,213
Other debtors	11,049	9,781
	----------	----------
	436,009	417,396
	----------	----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,000	10,000
Trade creditors	393,716	425,515
Accruals and deferred income	1,615	2,057
Corporation tax	3,673	6,064
Social security and other taxes	11,275	10,072
Obligations under finance leases and hire purchase contracts	4,861	8,333
Director loan accounts	35,813	1,513
Other creditors	6,416	3,297
	----------	----------
	462,369	466,851
	----------	----------

The following liabilities disclosed under creditors falling due within one year are secured by the company:

	2025	2024
	£	£
Hire purchase agreement	4,861	8,333
	-------	-------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,000
Obligations under finance leases and hire purchase contracts	–	4,861
	----	-------
	–	9,861
	----	-------

The following liabilities disclosed under creditors falling due after one year are secured by the company:

	2025	2024
	£	£
Hire purchase agreement	Nil	4,861
	----	-------

9. PROVISIONS

	Deferred tax (note 10)
	£
At 1 December 2024	33,385
Charge against provision	( 1,555)
	---------
At 30 November 2025	31,830
	---------

10. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 9)	31,830	33,385
	---------	---------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	31,830	33,385
	---------	---------

11. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	90	90	90	90
	----	----	----	----

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.