Fresh Professional Development Ltd

Registered number

03775203

Unaudited Filleted Accounts

31 December 2025

Fresh Professional Development Ltd
Registered number:		03775203
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		68,037			47,223
Tangible assets	4		20,204			20,510
			88,241			67,733

Current assets
Debtors	5	155,308			219,172
Cash at bank and in hand		8,824			67,313
		164,132			286,485

Creditors: amounts falling due within one year	6	(100,228)			(112,885)

Net current assets			63,904			173,600

Total assets less current liabilities			152,145			241,333

Creditors: amounts falling due after more than one year	7		(29,451)			(17,386)

Provisions for liabilities			(5,366)			(12,869)


Net assets			117,328			211,078

Capital and reserves
Called up share capital			100			100
Profit and loss account			117,228			210,978

Shareholders' funds			117,328			211,078

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



W J R Cooper
Director
Approved by the board on 14 September 2026

Fresh Professional Development Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	33% Declining Balance
	Fixtures, fittings, tools and equipment	25% Declining balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Intangible fixed assets					£
	Computer software:

	Cost
	At 1 January 2025					287,784
	Additions					75,000
	At 31 December 2025					362,784

	Amortisation
	At 1 January 2025					240,561
	Provided during the year					54,186
	At 31 December 2025					294,747

	Net book value
	At 31 December 2025					68,037
	At 31 December 2024					47,223




4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	19,584		38,886		58,470
	At 31 December 2025	19,584		38,886		58,470

	Depreciation
	At 1 January 2025	-		37,960		37,960
	Charge for the year	-		306		306
	At 31 December 2025	-		38,266		38,266

	Net book value
	At 31 December 2025	19,584		620		20,204
	At 31 December 2024	19,584		926		20,510


5	Debtors			2025		2024
£					£

	Trade debtors			8,155		15,518
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			136,923		196,680
	Other debtors			10,230		6,974
				155,308		219,172


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			20,827		54,658
	Trade creditors			26,703		6,452
	Taxation and social security costs			3,406		31,208
	Other creditors			49,292		20,567
				100,228		112,885


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			29,451		17,386


8	Related party transactions

	At year end Fresh Professional Development Limited's Intercompany Loan to Fresh Development Group Limited amounted to £150,801 (2024: £196,680). This balance is included within Debtors: Group Undertakings.


9	Controlling party

	The parent company is Fresh Development Group Limited, registered office address: Charfield Hall Farm Little Bristol Lane, Charfield, Wotton-Under-Edge, Gloucestershire, GL12 8LN


10	Other information

	Fresh Professional Development Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Charfield Hall Farm, Little Bristol Lane
	Charfield
	Wotton-Under-Edge,
	Gloucestershire
	GL12 8LN