REGISTERED NUMBER: 05998302 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

FRESH MOVE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs F Gardner

Mr J B Gardner

REGISTERED OFFICE:

Unit 9F Noss on Dart Marina

Bridge Road

Kingswear

Dartmouth

Devon

TQ6 0EA

REGISTERED NUMBER:

05998302 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Arbuthnot Latham

Arbuthnot House

7 Wilson Street

London

EC2M 2SN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,222

18,522

16,222

18,522

CURRENT ASSETS

Debtors

6

66,635

79,537

Cash at bank

52,851

44,778

119,486

124,315

CREDITORS

Amounts falling due within one year

7

121,065

107,992

NET CURRENT (LIABILITIES)/ASSETS

(1,579

)

16,323

TOTAL ASSETS LESS CURRENT LIABILITIES

14,643

34,845

CREDITORS

Amounts falling due after more than one year

8

-

(7,798

)

PROVISIONS FOR LIABILITIES

(3,807

)

(3,980

)

NET ASSETS

10,836

23,067

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9,836

22,067

SHAREHOLDERS' FUNDS

10,836

23,067

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2026 and were signed on its behalf by:

Mrs F Gardner - Director

1.	STATUTORY INFORMATION

Fresh Move Ltd 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

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

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

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.

Improvements to property

-

15% on reducing balance

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

35,000

AMORTISATION

At 1 April 2025

and 31 March 2026

35,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

23,909

20,877

9,511

4,824

59,121

Additions

-

-

-

1,437

1,437

Disposals

-

-

(9,511

)

-

(9,511

)

At 31 March 2026

23,909

20,877

-

6,261

51,047

DEPRECIATION

At 1 April 2025

7,651

19,297

8,920

4,731

40,599

Charge for year

2,439

316

-

391

3,146

Eliminated on disposal

-

-

(8,920

)

-

(8,920

)

At 31 March 2026

10,090

19,613

-

5,122

34,825

NET BOOK VALUE

At 31 March 2026

13,819

1,264

-

1,139

16,222

At 31 March 2025

16,258

1,580

591

93

18,522

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

66,155

62,843

Directors' current accounts

-

16,694

Prepayments

480

-

66,635

79,537

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,904

10,407

Amounts owed to associates

40,216

33,300

Tax

8,277

9,605

Social security and other taxes

656

-

VAT

8,739

11,687

Other creditors

52,523

40,511

Accrued expenses

2,750

2,482

121,065

107,992

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

7,798

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mrs F Gardner

Balance outstanding at start of year

8,347

1,557

Amounts advanced

34,320

26,644

Amounts repaid

(42,667

)

(19,854

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

8,347

Mr J B Gardner

Balance outstanding at start of year

8,347

1,558

Amounts advanced

19,937

28,364

Amounts repaid

(28,284

)

(21,575

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

8,347

Loan interest free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £40,380 (2025 - £20,000) were paid to the directors .

During the period the company was owed from Fresh Escapes Ltd, a company Mrs Fiona Gardner & Mr James Gardner are also Directors of, an amount of £65,543 (2025: £62,843).

During the period, the company owed to Dart Valley Cottages Ltd, a company Mrs Fiona Gardner & Mr James Gardner are also Directors of, was an amount of £40,216 (2025: £33,300).

During the period the company was owed from Trinity House Ltd, a company Mrs Fiona Gardner & Mr James Gardner are also Directors of, an amount of £612 (2025: £Nil).

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

11.	GOVERNMENT GUARANTEED LOAN

The bank loan of £7,904 (2025: £18,205) is a COVID-19 Bounce Back Loan guaranteed by the government. Term runs to December 2026.