Freedom Retail Group Holdings Ltd Filleted Accounts Cover
Freedom Retail Group Holdings Ltd
Company No. 15159749
Information for Filing with The Registrar
30 September 2024
Freedom Retail Group Holdings Ltd Balance Sheet Registrar
at
30 September 2024
Company No.
15159749
Notes
2024
£
Fixed assets
Investments
5
200
200
Current assets
Cash at bank and in hand
100
100
Net current assets
100
Total assets less current liabilities
300
Net assets
300
Capital and reserves
Called up share capital
300
Total equity
300
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 11 June 2025 and signed on its behalf by:
Alex Kapadia
Director
11 June 2025
Freedom Retail Group Holdings Ltd Notes to the Accounts Registrar
for the period ended 30 September 2024
1
General information
Freedom Retail Group Holdings Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 15159749
Its registered office is:
Suite 3
St Loyes House
20 St Loyes Street
Bedford
MK40 1ZL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These are separate financial statements prepared for the individual entity, Freedom Retail Group Holdings Ltd.
2
Consolidation
The company is exempt from preparing group accounts under section 399 of the Companies Act 2006 as it is a small group.
3
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for rebates and other similar allowances.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Subsidiaries, associates and joint ventures are recognised at cost less impairment.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
4
Employees
2024
Number
The average monthly number of employees (including directors) during the period:
0
5
Investments
Investment in Subsidiaries
Total
£
£
Cost or valuation
Additions
200
200
At 30 September 2024
200
200
Provisions/Impairment
Net book values
At 30 September 2024
200
200
6
Share Capital
The company issued 100 ordinary £1 shares to subscribers on incorporation. It issued a further 200 ordinary £1 shares in a share for share exchange on the acquisition of the entire share capital of companies, Freedom Wines Ltd and Freedom Convenience Ltd. All the £300 of issued share capital is fully paid.
7
Related party disclosures
Transactions with related parties
The company holds all the issued share capital in Freedom Wines Ltd and Freedom Convenience Ltd. The company is a corporate member of Freedom RV LLP.
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