Fresh On The Go Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Fresh On The Go Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08775703 . The registered office is 61 Bridge Street, Kington, HR5 3DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and the Republic of Ireland - and the Companies Act 2006.

2.2. Going Concern Disclosure

The company has access to sufficient funds to enable it continue as a going concern for the forseeable future. The accounts have therefore been prepared on a going concern basis, which assumes the realisation of assets and the satisfaction of liabilities in the normal course of business.

2.3. Significant judgements and estimations

The preparation of accounts requires the company’s management to make judgments, estimates and assumptions that

affect the application of the company's accounting policies and the reported amounts of assets, liabilities, revenue and

expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an

ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in

any future periods affected.

Significant areas requiring the use of estimates include the useful economic lives of the tangible fixed assets. Further details are set out in the relevant notes.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Development Property	Nil
Plant & Machinery	10% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	33.33% straight line

Freehold buildings under development are not amortised until completion.

2.6. Stocks and Work in Progress

Stocks comprise materials, consummables and spare parts and are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.

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Fresh On The Go Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividendspayable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as noncurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.8. Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax

assets and liabilities relate to taxes levied by the same tax authority.

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Fresh On The Go Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.10. Impairment of fixed assets

Each year, the company’s fixed assets are reviewed to determine whether there is any indication that those assets may be impaired. If such indication exists, the recoverable amount of the assets is estimated to determine the extent of the impairment, if any.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 5)

4. Tangible Assets

	Land & Property
	Development Property	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	133,730	996,498	5,500	8,279
Additions	-	15,273	2,300	1,201
Transfers	(133,730 )	-	-	-

As at 31 December 2025	-	1,011,771	7,800	9,480

Depreciation
As at 1 January 2025	-	619,631	5,500	8,279
Provided during the period	-	94,560	335	-

As at 31 December 2025	-	714,191	5,835	8,279

Net Book Value
As at 31 December 2025	-	297,580	1,965	1,201

As at 1 January 2025	133,730	376,867	-	-


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	4,571	1,148,578
Additions	-	18,774
Transfers	-	(133,730 )

As at 31 December 2025	4,571	1,033,622

Depreciation
As at 1 January 2025	3,732	637,142
Provided during the period	145	95,040

As at 31 December 2025	3,877	732,182

...CONTINUED

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Fresh On The Go Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	694	301,440

As at 1 January 2025	839	511,436

5. Stocks

	2025	2024
	£	£
Finished goods	193,087	88,895
Development properties	147,285	-

	340,372	88,895

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	68,185	53,482
Other debtors	76,483	35,522

	144,668	89,004
Due after more than one year
Corporation tax recoverable assets	21,987	9,135

	166,655	98,139

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	95,189	74,348
Corporation tax	28,340	5,754
Other taxes and social security	215,925	151,868
Other creditors	34,769	63,103
Accruals and deferred income	1,250	1,500

	375,473	296,573

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2025	94,426	94,426
Reversals	(19,275 )	(19,275)

Balance at 31 December 2025	75,151	75,151

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Fresh On The Go Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	701	1,000

The company has 701 fully paid ordinary shares at a par value of £1 each (31 December 2024: 1,000 ordinary shares of £1 each).

On 17 October 2025, the company purchased 299 ordinary shares of £1 each for total consideration of £25,000 which were subsequently cancelled.

10. Directors Advances, Credits and Guarantees

Included within other debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Brian Gray	8,244	2,989	-	-	11,233
Ms Sarah Lowry	14,834	35,092	-	-	49,926

The above loans are unsecured, interest free and repayable on demand.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		301,440		511,436

			301,440		511,436
CURRENT ASSETS
Stocks	5	340,372		88,895
Debtors	6	166,655		98,139
Cash at bank and in hand		53,775		37,831

		560,802		224,865
Creditors: Amounts Falling Due Within One Year	7	(375,473 )		(296,573 )

NET CURRENT ASSETS (LIABILITIES)			185,329		(71,708 )

TOTAL ASSETS LESS CURRENT LIABILITIES			486,769		439,728

PROVISIONS FOR LIABILITIES
Deferred Taxation			(75,151 )		(94,426 )

NET ASSETS			411,618		345,302

CAPITAL AND RESERVES
Called up share capital	9		701		1,000
Share premium account			233,063		233,063
Profit and Loss Account			177,854		111,239

SHAREHOLDERS' FUNDS			411,618		345,302