Freshways Investments (Tech West) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10107989

Freshways Investments (Tech West) Ltd

Filleted Unaudited Financial Statements

31 December 2025

Freshways Investments (Tech West) Ltd

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	564,358	564,358

Current assets

Debtors	5	497	497

Creditors: amounts falling due within one year	6	564,854	564,854
		-----------	-----------
Net current liabilities		564,357	564,357
		-----------	-----------
Total assets less current liabilities		1	1
		-----	-----
Net assets		1	1
		-----	-----

Freshways Investments (Tech West) Ltd

Statement of Financial Position (continued)

31 December 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	7	1	1
		-----	-----
Shareholders funds		1	1
		-----	-----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 October 2026 , and are signed on behalf of the board by:

Mr Balvinder Singh Nijjar

Director

Company registration number: 10107989

Freshways Investments (Tech West) Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Second Floor Park View, Riverside Way, Camberley, GU15 3YL.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Disclosure exemptions

(a) No cash flow statement has been presented for the company. (b) No disclosure has been given for the aggregate remuneration of key management personnel.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4. Tangible assets

	Freehold property
	£
Cost
At 1 January 2025 and 31 December 2025	564,358
	-----------
Depreciation
At 1 January 2025 and 31 December 2025	–
	-----------
Carrying amount
At 31 December 2025	564,358
	-----------
At 31 December 2024	564,358
	-----------

Freehold property relates to land cost and is not depreciated.

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	497	497
	-----	-----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	564,341	564,341
Accruals	513	513
	-----------	-----------
	564,854	564,854
	-----------	-----------

7. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	-----	-----	-----	-----

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	-----	-----	-----	-----

8. Related party transactions

The company is owned 100% by Nijjar Family Limited (NFL). The shares in NFL are held by three trusts in the name of the three directors of the company. Dividends There were no dividends paid to the directors during the year. The following transactions took place between FITWL and their related parties during the year: 2025 2024 £ £ Creditors balance with related parties 564,341 564,341 Debtors balance with related parties 497 497 Fee charged by FITWL to a related party 534 564

9. Ultimate holding company

Nijjar Family Limited (a company incorporated in England & Wales) is the immediate and ultimate parent undertaking of Freshways Investments (Tech West) Limited