FRESHER FINISH SERVICES LIMITED


Director	KEITH, Thea Wendy


Company Secretary	DONNELLY, Raymond Patrick


Registered Address	1 Gemini Court,
	42a Throwley Way,
	Sutton
	SM1 4AF


Registered Number	05226416 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		4,198		5,597
			4,198		5,597
Current assets
Debtors	4	45,809		43,654
Cash at bank and on hand		1		2,473
		45,810		46,127
Creditors amounts falling due within one year	5	(69,328)		(66,145)
Net current assets (liabilities)			(23,518)		(20,018)
Total assets less current liabilities			(19,320)		(14,421)
Creditors amounts falling due after one year	6		-		(2,127)
Provisions for liabilities	7		(798)		(1,064)
Net assets			(20,118)		(17,612)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(20,218)		(17,712)
Shareholders' funds			(20,118)		(17,612)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 August 2026, and are signed on its behalf by:

KEITH, Thea Wendy
Director
Registered Company No. 05226416

FRESHER FINISH SERVICES LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The financial statements have been prepared on a going concern basis. At the balance sheet date, the company had net liabilities of approximately £19,320, arising principally from losses incurred in previous years. The directors have reviewed the company’s cash flow forecasts and financing arrangements for a period of at least twelve months from the date of approval of these financial statements. The directors have a credit balance on their loan account and have confirmed their intention to continue providing financial support to the company as required to enable it to meet its liabilities as they fall due. Based on these forecasts and the continued support available, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do not include any adjustments that would result if the company were unable to continue as a going concern.

Going concern

The financial statements have been prepared on a going concern basis.
At the balance sheet date, the company had net liabilities of approximately £19,320, arising principally from losses
incurred in previous years.
The directors have reviewed the company’s cash flow forecasts and financing arrangements for a period of at least
twelve months from the date of approval of these financial statements. The directors have a credit balance on their
loan account and have confirmed their intention to continue providing financial support to the company as
required to enable it to meet its liabilities as they fall due.
Based on these forecasts and the continued support available, the directors have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the
financial statements have been prepared on a going concern basis.
Notwithstanding the above, the existence of net liabilities indicates the presence of a material uncertainty which
may cast significant doubt on the company’s ability to continue as a going concern. The financial statements do
not include any adjustments that would result if the company were unable to continue as a going concern.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	25
	Office Equipment	25

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	6		17

3.	Tangible fixed assets

	Vehicles	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	22,100	4,190	26,290
At 30 November 25	22,100	4,190	26,290
Depreciation and impairment
At 01 December 24	17,147	3,546	20,693
Charge for year	1,238	161	1,399
At 30 November 25	18,385	3,707	22,092
Net book value
At 30 November 25	3,715	483	4,198
At 30 November 24	4,953	644	5,597

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	30,733	16,726
Other debtors	15,076	26,928
Total	45,809	43,654

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	6,643	-
Bank borrowings and overdrafts	40,587	29,255
Taxation and social security	13,279	15,254
Other creditors	8,819	21,636
Total	69,328	66,145

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	2,127
Total	-	2,127

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	798	1,064
Total	798	1,064