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Registered number: 02947182 FREED HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
FREED HOLDINGS LIMITED REGISTERED NUMBER: 02947182 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2,938,838 |  | 2,938,838
|  |  | 2,938,838 |  | 2,938,838
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 7,425 |  | 8,397 |
|  | 7,425 |  | 8,397 |
Creditors: amounts falling due within one year | 6 | (1,946,799) |  | (1,852,246) |
Net current liabilities |  |  | (1,939,374) |  | (1,843,849)
Total assets less current liabilities |  |  | 999,464 |  | 1,094,989
Net assets |  |  | 999,464 |  | 1,094,989
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 250,000 |  | 250,000
Share premium account |  |  | 2,251,471 |  | 2,251,471
Profit and loss account |  |  | (1,502,007) |  | (1,406,482)
|  |  | 999,464 |  | 1,094,989
Page 1
FREED HOLDINGS LIMITED REGISTERED NUMBER: 02947182 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 profit and loss account 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 18 November 2025.
M Freed
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
FREED HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Freed Holdings Limited is a private company limited by shares incorporated in England & Wales (registered number:02947182). The registered office is 7 Whiteladies Road, Clifton, Bristol, England, BS8 1NN 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 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 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | 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.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 3 | 3
Page 3
FREED HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 2,938,838
| At 30 April 2025 | 2,938,838
Page 4
FREED HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 7,425 | 8,397
|  | 7,425 | 8,397
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 4,808
| Amounts owed to group undertakings | 1,019,663 | 914,601
| Other creditors | 41,261 | 46,162
| Accruals and deferred income | 885,875 | 886,675
|  | 1,946,799 | 1,852,246
Page 5