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REGISTERED NUMBER: 04690394 (England and Wales)




































FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

A H FREEMANTLE LIMITED

A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A H FREEMANTLE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: Mrs C A Freemantle
J T Keen
Mrs K P Keen





SECRETARY: Mrs C A Freemantle





REGISTERED OFFICE: 46 South Street
Titchfield
Hampshire
PO14 4DY





REGISTERED NUMBER: 04690394 (England and Wales)





ACCOUNTANTS: Compass Accountants Limited
Chartered Accountants
Venture House
The Tanneries
East Street
Titchfield
Hampshire
PO14 4AR

A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

BALANCE SHEET
31ST MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 89,640 94,913
Property, plant and motor 5 793,744 769,230
883,384 864,143

CURRENT ASSETS
Debtors 6 245,957 220,641
Cash at bank and in hand 30,354 41,931
276,311 262,572
CREDITORS
Amounts falling due within one year 7 197,152 157,384
NET CURRENT ASSETS 79,159 105,188
TOTAL ASSETS LESS CURRENT
LIABILITIES

962,543

969,331

CREDITORS
Amounts falling due after more than one
year

8

(337,599

)

(332,260

)

PROVISIONS FOR LIABILITIES (53,891 ) (36,197 )
NET ASSETS 571,053 600,874

CAPITAL AND RESERVES
Called up share capital 10 203 203
Retained earnings 570,850 600,671
SHAREHOLDERS' FUNDS 571,053 600,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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.

A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

BALANCE SHEET - continued
31ST MARCH 2024


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 14th August 2024 and were signed on its behalf by:





J T Keen - Director


A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024


1. STATUTORY INFORMATION

A H Freemantle 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and associated costs can be reliable measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on cost
Fixtures and fittings - 33.3% on cost
Motor vehicles - 15% 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.

A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Basic 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 1A to all of its financial instruments.

Financial instruments are recognised 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, where 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.

The company's financial assets and liabilities consist of cash and cash equivalents, short term investments, trade and other debtors, trade and other creditor, and accrued expenses. The fair value of these items approximates their carrying value due to their short term value. Unless otherwise noted, the company is not exposed to significant interest, foreign exchange or credit risks arising from these instruments.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 355,459
AMORTISATION
At 1st April 2023 260,546
Amortisation for year 5,273
At 31st March 2024 265,819
NET BOOK VALUE
At 31st March 2024 89,640
At 31st March 2023 94,913

A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


5. PROPERTY, PLANT AND MOTOR
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1st April 2023 575,709 75,757 109,543 367,086 1,128,095
Additions - 673 9,555 80,280 90,508
At 31st March 2024 575,709 76,430 119,098 447,366 1,218,603
DEPRECIATION
At 1st April 2023 - 54,341 98,231 206,293 358,865
Charge for year - 6,337 12,861 46,796 65,994
At 31st March 2024 - 60,678 111,092 253,089 424,859
NET BOOK VALUE
At 31st March 2024 575,709 15,752 8,006 194,277 793,744
At 31st March 2023 575,709 21,416 11,312 160,793 769,230

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2023 140,950
Additions 80,280
At 31st March 2024 221,230
DEPRECIATION
At 1st April 2023 47,679
Charge for year 33,184
At 31st March 2024 80,863
NET BOOK VALUE
At 31st March 2024 140,367
At 31st March 2023 93,271

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 134,757 114,250
Other debtors 111,200 106,391
245,957 220,641

A H FREEMANTLE LIMITED (REGISTERED NUMBER: 04690394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 22,253 23,122
Hire purchase contracts 40,790 26,190
Trade creditors 38,165 26,377
Taxation and social security 60,111 50,879
Other creditors 35,833 30,816
197,152 157,384

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 253,786 274,574
Hire purchase contracts 83,813 57,686
337,599 332,260

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Hire purchase contracts 124,603 83,876
Mortgages 254,374 266,029
378,977 349,905

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100
51 Ordinary A £1 51 51
49 Ordinary B £1 49 49
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
1 Ordinary E £1 1 1
203 203

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2024 and 31st March 2023:

31.3.24 31.3.23
£    £   
J T Keen
Balance outstanding at start of year 62,074 61,143
Amounts advanced 186,708 121,330
Amounts repaid (194,578 ) (120,399 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 54,204 62,074

Interest on charged on this loan and it is repayable on demand.