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Registered number: 06301455









DEELEY FREED (ASSETT) LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
DEELEY FREED (ASSETT) LIMITED
REGISTERED NUMBER: 06301455

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
5,521
31,421

Debtors: amounts falling due within one year
 4 
-
1,660

Cash at bank and in hand
 5 
906
198

  
6,427
33,279

Creditors: amounts falling due within one year
 6 
(3,000)
(1,500)

Net current assets
  
 
 
3,427
 
 
31,779

Total assets less current liabilities
  
3,427
31,779

  

Net assets
  
3,427
31,779


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
3,423
31,775

  
3,427
31,779


Page 1

 
DEELEY FREED (ASSETT) LIMITED
REGISTERED NUMBER: 06301455
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 statement of comprehensive income 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 by: 




D M Freed
Director

Date: 30 October 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DEELEY FREED (ASSETT) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

The Company is limited by shares and incorporated in England. The address of the registered office and principal place of business is 7 Whiteladies Road, Clifton, Bristol, BS8 1NN.
The financial statements are presented in Sterling, which is the functional currency of the 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.

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
DEELEY FREED (ASSETT) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
5,521
31,421

5,521
31,421


2024
2023
£
£

Due within one year

Other debtors
-
1,660

-
1,660



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
906
198

906
198



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Accruals and deferred income
3,000
1,500

3,000
1,500



7.


Controlling party

The intermediate parent company is Deeley Freed Estates Limited. The ultimate parent company is Freed Holdings Limited. Both these companies are registered in England and Wales. Copies of these financial statements are available from The Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ. 

Page 4

 
DEELEY FREED (ASSETT) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 April 2024 was unqualified.

The audit report was signed on 30 October 2024 by Stephen Haffner (Senior statutory auditor) on behalf of Harris & Trotter LLP.

 
Page 5