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Registered number: 04630741 DEELEY FREED ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
DEELEY FREED ESTATES LIMITED REGISTERED NUMBER: 04630741 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 3,966 |  | 6,037
Tangible assets | 5 |  | 16,990 |  | 20,050
Investments | 6 |  | 2 |  | 52
|  |  | 20,958 |  | 26,139
Current assets |  |  |  |  |
Debtors | 8 | 2,593,957 |  | 2,726,215 |
Cash at bank and in hand | 9 | 20,882 |  | 32,680 |
|  | 2,614,839 |  | 2,758,895 |
Creditors: amounts falling due within one year | 10 | (821,392) |  | (100,478) |
Net current assets |  |  | 1,793,447 |  | 2,658,417
Total assets less current liabilities |  |  | 1,814,405 |  | 2,684,556
Creditors: amounts falling due after more than one year | 11 |  | (1,296,365) |  | (1,296,365)
Net assets |  |  | 518,040 |  | 1,388,191
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 497 |  | 497
Profit and loss account |  |  | 517,543 |  | 1,387,694
|  |  | 518,040 |  | 1,388,191
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DEELEY FREED ESTATES LIMITED REGISTERED NUMBER: 04630741 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 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:
P N Briggs
Director
Date: 20 November 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
DEELEY FREED ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Deeley Freed Estates Limited is a private company limited by shares and incorporated in England and Wales (registered number: 04630741). The registered office 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 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.
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
DEELEY FREED ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 15-20% straight line
|  |  |  | Office equipment | - | 15-20% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.8 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.9 | 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.
| 2.10 | 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. Page 4
DEELEY FREED ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.11 | 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
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 408,828 | 368,814
| Social security costs | 29,312 | 25,488
| Cost of defined contribution scheme | 2,031 | 2,031
|  | 440,171 | 396,333
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 May 2024 | 10,350
| At 30 April 2025 | 10,350
| Amortisation |
| At 1 May 2024 | 4,314
| Charge for the year on owned assets | 2,070
| At 30 April 2025 | 6,384
| Net book value |
| At 30 April 2025 | 3,966
| At 30 April 2024 | 6,037
Page 5
DEELEY FREED ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 4.Intangible assets (continued)
5. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 8,048 | 96,918 | 104,966
| Additions | - | 3,244 | 3,244
| At 30 April 2025 | 8,048 | 100,162 | 108,210
| Depreciation |  |  |
| At 1 May 2024 | 2,716 | 82,201 | 84,917
| Charge for the year on owned assets | 1,207 | 5,096 | 6,303
| At 30 April 2025 | 3,923 | 87,297 | 91,220
| Net book value |  |  |
| At 30 April 2025 | 4,125 | 12,865 | 16,990
| At 30 April 2024 | 5,332 | 14,718 | 20,050
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DEELEY FREED ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Fixed asset investments
|  | Investments in subsidiary companies | Other fixed asset investments | Investment in joint ventures | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 2 | - | 50 | 52
| Disposals | - | (50) | - | (50)
| At 30 April 2025 | 2 | (50) | 50 | 2
7. | Stocks
8. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 643 | 129
| Amounts owed by group undertakings | 1,424,130 | 1,579,643
| Amounts owed by other participating interests | 1,145,933 | 1,084,565
| Other debtors | 4,723 | 2,523
| Prepayments and accrued income | 18,528 | 59,355
|  | 2,593,957 | 2,726,215
9. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 20,882 | 32,680
|  | 20,882 | 32,680
Page 7
DEELEY FREED ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 17,748 | 22,911
| Amounts owed to group undertakings | 767,211 | 30,520
| Other taxation and social security | 22,786 | 35,345
| Other creditors | 247 | 700
| Accruals and deferred income | 13,400 | 11,002
|  | 821,392 | 100,478
11. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to other participating interests | 1,296,365 | 1,296,365
|  | 1,296,365 | 1,296,365
12. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,031 (2024: £2,031).
Page 8