ACCOUNTS - Final Accounts preparation

Registered number: 14676242

FREUD INVESTMENTS GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


FREUD INVESTMENTS GROUP LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 4


FREUD INVESTMENTS GROUP LIMITED REGISTERED NUMBER:14676242

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	4		10		10
Current assets
Debtors: amounts falling due within one year	5	5,889,128		402,261
Current liabilities
Creditors: amounts falling due within one year	6	(5,832,866)		(402,261)
Net current assets			56,262		-
Net assets			56,272		10

Capital and reserves
Called up share capital	7	10	10
Profit and loss account		56,262	-
		56,272	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 year 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 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 on 22 September 2025.

M R Freud

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


FREUD INVESTMENTS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Debtors

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

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

Page 2


FREUD INVESTMENTS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3.	Employees
	The Company has no employees other than the directors.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2024	10
	At 31 December 2024	10

Debtors

					2024	2023
					£	£

Amounts owed by group undertakings	135,397	-
Other debtors	5,753,731	402,261
	5,889,128	402,261

Included within other debtors due within one year is a loan to M R Freud, a director, amounting to £5,656,070 (2023 - £402,261) which was repaid after the year end. The maximum amount outstanding during the year was £5,656,070 (2023 - £402,261). Interest at the official HMRC rate was charged by the Company during the year.

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

	Other creditors	5,832,866	402,261

Page 3


FREUD INVESTMENTS GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

7.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

1,000 (2023 - 1,000) Ordinary shares of £0.01 each	10	10

Page 4