REGISTERED NUMBER: 03084037 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2026

FOR

FRESH LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

D T Collins

REGISTERED OFFICE:

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

03084037 (England and Wales)

ACCOUNTANTS:

Cook & Partners Limited

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

The director presents his report with the financial statements of the company for the year ended 31st July 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Corporate Event Organisation.

DIRECTOR

D T Collins held office during the whole of the period from 1st August 2025 to the date of this report.

POLITICAL AND CHARITABLE CONTRIBUTIONS

During the year the company made Charitable Donations of £nil (2025: £5,262).

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D T Collins - Director

25th August 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,867

7,603

Investments

6

2,072

2,072

8,939

9,675

CURRENT ASSETS

Debtors

7

15,434

-

Cash at bank

44,572

28,183

60,006

28,183

CREDITORS

Amounts falling due within one year

8

46,996

28,262

NET CURRENT ASSETS/(LIABILITIES)

13,010

(79

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,949

9,596

CREDITORS

Amounts falling due after more than one year

9

23,309

23,659

NET LIABILITIES

(1,360

)

(14,063

)

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

(1,461

)

(14,164

)

SHAREHOLDERS' FUNDS

(1,360

)

(14,063

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25th August 2026 and were signed by:

D T Collins - Director

1.	STATUTORY INFORMATION

Fresh 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

Accounting convention

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.

Going Concern Justification

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31 July 2026 have been prepared using the going concern basis of accounting.

Revenue

Revenue - Described as turnover - is the value of work (net of VAT) performed during the year with respect to services.

Revenue is recognised on the provision of services once completed.

Goodwill

Goodwill ,being the amount paid in connection with the acquisition of a business has been fully amortised.

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.

Plant and machinery etc

-

25% on reducing balance

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.

Investments

Investment in Vintage whiskey is held on a long term basis for investment purposes.

The vintage whiskey is valued at fair value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st August 2025

and 31st July 2026

68,227

AMORTISATION

At 1st August 2025

and 31st July 2026

68,227

NET BOOK VALUE

At 31st July 2026

-

At 31st July 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st August 2025

26,292

3,500

19,114

48,906

Additions

-

-

1,166

1,166

At 31st July 2026

26,292

3,500

20,280

50,072

DEPRECIATION

At 1st August 2025

19,962

3,349

17,992

41,303

Charge for year

1,583

38

281

1,902

At 31st July 2026

21,545

3,387

18,273

43,205

NET BOOK VALUE

At 31st July 2026

4,747

113

2,007

6,867

At 31st July 2025

6,330

151

1,122

7,603

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Vintage Whiskey

2,072

2,072

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

15,428

-

Other debtors

6

-

15,434

-

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

4,997

Tax

2,778

-

VAT

8,098

1,846

Other creditors

2,000

2,000

Credit Card

1,953

1,869

Accruals and deferred income

30,367

15,750

Accrued expenses

1,800

1,800

46,996

28,262

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

23,309

23,659

10.	GUARANTEES AND OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the year end of £5,700 (2025: £5,700).