Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-02-20falseHolding company00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14676242 2023-02-19 14676242 2023-02-20 2023-12-31 14676242 2022-02-20 2023-02-19 14676242 2023-12-31 14676242 c:Director1 2023-02-20 2023-12-31 14676242 d:CurrentFinancialInstruments 2023-12-31 14676242 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14676242 d:ShareCapital 2023-12-31 14676242 c:OrdinaryShareClass1 2023-02-20 2023-12-31 14676242 c:OrdinaryShareClass1 2023-12-31 14676242 c:FRS102 2023-02-20 2023-12-31 14676242 c:AuditExempt-NoAccountantsReport 2023-02-20 2023-12-31 14676242 c:FullAccounts 2023-02-20 2023-12-31 14676242 c:PrivateLimitedCompanyLtd 2023-02-20 2023-12-31 14676242 6 2023-02-20 2023-12-31 14676242 e:PoundSterling 2023-02-20 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 14676242














FREUD INVESTMENTS GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

 
FREUD INVESTMENTS GROUP LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
Notes to the Financial Statements
 
2 - 3


STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
10

Current assets
  

Debtors: amounts falling due within one year
 5 
402,261

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(402,261)

Net current assets
  
 
 
-

Net assets
  
10


Capital and reserves
  

Called up share capital 
 7 
10

  
10


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2024.





 
FREUD INVESTMENTS GROUP LIMITED
REGISTERED NUMBER:14676242
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

M R Freud
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
FREUD INVESTMENTS GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Freud Investments Group Limited is a private company, limited by shares, incorporated in England and Wales. Its registered office and business address is 1 Stephen Street, London, W1T 1AL. 
The principal activity of the company is that of a holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.5

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

Page 2

 
FREUD INVESTMENTS GROUP LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


Additions
10



At 31 December 2023
10





5.


Debtors

2023
£

Other debtors
402,261


Included within other debtors due within one year is a loan to M R Freud, a director, amounting to £402,261. This amount was owed to a related entity by the director and at the year end it was novated to the Company. The loan is repayable on demand. The related entity had charged interest at the official HMRC rate till the year end.




6.


Creditors: Amounts falling due within one year

2023
£

Other creditors
402,261



7.


Share capital

2023
£
Allotted, called up and fully paid


1,000 Ordinary shares of £0.01 each
10


On incorporation 100 Ordinary shares of £0.01 each were issued for £1 to provide initial working capital. On 3 July 2023 a further 900 Ordinary shares of £0.01 each were issued for £9.

Page 3