Beafresh Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04584437

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Beafresh Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Beaman

I Beaman

SECRETARY:

Mrs L Beaman

REGISTERED OFFICE:

unit 2

Archers Way

Shrewsbury

Shropshire

SY1 3GA

REGISTERED NUMBER:

04584437

FIXED ASSETS

Intangible assets

4

-

24,900

Tangible assets

5

34,603

61,253

34,603

86,153

CURRENT ASSETS

Stocks

-

10,650

Debtors

6

27,348

90,096

Cash at bank

350,347

232,496

377,695

333,242

CREDITORS

Amounts falling due within one year

7

47,259

114,536

NET CURRENT ASSETS

330,436

218,706

TOTAL ASSETS LESS CURRENT
LIABILITIES

365,039

304,859

CREDITORS

Amounts falling due after more than one
year

8

1,143

4,904

NET ASSETS

363,896

299,955

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

363,894

299,953

SHAREHOLDERS' FUNDS

363,896

299,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

.................................................................

I Beaman - Director

1.	STATUTORY INFORMATION

Beafresh Limited is a private company, limited by shares , registered in Not specified/Other. 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

Registered Trademark, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 December 2024

249,000

30,704

279,704

Disposals

(249,000

)

-

(249,000

)

At 30 November 2025

-

30,704

AMORTISATION

At 1 December 2024

224,100

30,704

254,804

Eliminated on disposal

(224,100

)

-

(224,100

)

At 30 November 2025

-

30,704

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

24,900

-

24,900

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 December 2024

2,588

265,974

268,562

Disposals

-

(133,265

)

(133,265

)

At 30 November 2025

2,588

132,709

135,297

DEPRECIATION

At 1 December 2024

2,588

204,721

207,309

Charge for year

-

24,982

Eliminated on disposal

-

(131,597

)

(131,597

)

At 30 November 2025

2,588

98,106

100,694

NET BOOK VALUE

At 30 November 2025

-

34,603

At 30 November 2024

-

61,253

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

12,526

89,680

Other debtors

14,822

416

27,348

90,096

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade creditors

6,792

50,405

Taxation and social security

15,751

32,763

Other creditors

24,716

31,368

47,259

114,536

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Taxation and social security

1,143

4,904