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FREEDOM CLOUD ACCOUNTING LTD

Registered Number
14906729
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

FREEDOM CLOUD ACCOUNTING LTD
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | WARNER, Timothy Victor

Registered Address | Mill House Nailstone Road
| Carlton
| Nuneaton
| CV13 0DH

Registered Number | 14906729 (England and Wales)

FREEDOM CLOUD ACCOUNTING LTD
Statement of Financial Position
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 852 |  |  |  | 1,074
|  |  |  | 852 |  |  |  | 1,074
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 3,942 |  |  |  | 1,968 |  |
Cash at bank and on hand |  | 19,638 |  |  |  | 5,685 |  |
|  | 23,580 |  |  |  | 7,653 |  |
Creditors amounts falling due within one year | 6 | (6,075) |  |  |  | (3,122) |  |
Net current assets (liabilities) |  |  |  | 17,505 |  |  |  | 4,531
Total assets less current liabilities |  |  |  | 18,357 |  |  |  | 5,605
Provisions for liabilities |  |  |  | (170) |  |  |  | -
Net assets |  |  |  | 18,187 |  |  |  | 5,605
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 18,185 |  |  |  | 5,603
Shareholders' funds |  |  |  | 18,187 |  |  |  | 5,605

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 21 November 2025, and are signed on its behalf by:
WARNER, Timothy Victor Director Registered Company No. 14906729

FREEDOM CLOUD ACCOUNTING LTD
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 1,111
| At 31 May 25 | 1,111
| Depreciation and impairment
| At 01 June 24 | 37
| Charge for year | 222
| At 31 May 25 | 259
| Net book value
| At 31 May 25 | 852
| At 31 May 24 | 1,074

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,863 |  | 1,252
| Prepayments and accrued income | 1,079 |  | 716
| Total | 3,942 |  | 1,968

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,008 |  | 564
| Taxation and social security | 3,899 |  | 1,435
| Other creditors | 1,168 |  | 1,123
| Total | 6,075 |  | 3,122

| Other creditors includes a directors loan of £1,167 (Prior Yr. £1,111).

7. | Related party transactions
--- | ---
| During the year the company provided services to the value of £5,261 (Prior Yr. £4,347) to Educ8 Business Consultancy Ltd which Mr Timothy Warner is a director and shareholder.