1 January 2025 false No description of principal activity Taxfiler 2024.6 9097496 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 9097496 2024-12-31 9097496 2025-01-01 2025-12-31 9097496 business:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 9097496 business:FilletedAccounts 2025-01-01 2025-12-31 9097496 2025-12-31 9097496 business:Director1 2025-01-01 2025-12-31 9097496 business:CompanySecretary1 2025-01-01 2025-12-31 9097496 business:RegisteredOffice 2025-01-01 2025-12-31 9097496 2024-12-31 9097496 core:WithinOneYear 2025-12-31 9097496 core:WithinOneYear 2024-12-31 9097496 core:AfterOneYear 2025-12-31 9097496 core:AfterOneYear 2024-12-31 9097496 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 9097496 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 9097496 core:SharePremium core:PreviouslyStatedAmount 2025-12-31 9097496 core:SharePremium core:PreviouslyStatedAmount 2024-12-31 9097496 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 9097496 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 9097496 core:PreviouslyStatedAmount 2025-12-31 9097496 core:PreviouslyStatedAmount 2024-12-31 9097496 business:SmallEntities 2025-01-01 2025-12-31 9097496 countries:EnglandWales 2025-01-01 2025-12-31 9097496 business:OrdinaryShareClass1 2025-01-01 2025-12-31 9097496 business:OrdinaryShareClass1 2024-01-01 2024-12-31 9097496 business:OrdinaryShareClass2 2025-01-01 2025-12-31 9097496 business:OrdinaryShareClass2 2024-01-01 2024-12-31 9097496 business:OrdinaryShareClass3 2025-01-01 2025-12-31 9097496 business:OrdinaryShareClass3 2024-01-01 2024-12-31 9097496 business:AllOrdinaryShares 2025-01-01 2025-12-31 9097496 business:AllOrdinaryShares 2024-01-01 2024-12-31 9097496 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 9097496 (England and Wales)
Sovereign Freehold Ltd Unaudited accounts for the year ended 31 December 2025
Sovereign Freehold Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Sovereign Freehold Ltd Company Information for the year ended 31 December 2025
Director
D B Devonald
Secretary
D B Devonald
Company Number
9097496 (England and Wales)
Registered Office
59 Dukes Wood Avenue Gerrards Cross SL9 7JY
- 3 -
Sovereign Freehold Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
138,289
138,289
Current assets
Debtors
5
-
493
Cash at bank and in hand
1,650
1,194
1,650
1,687
Creditors: amounts falling due within one year
6
(4,720)
(4,945)
Net current liabilities
(3,070)
(3,258)
Total assets less current liabilities
135,219
135,031
Creditors: amounts falling due after more than one year
7
(114,578)
(109,866)
Net assets
20,641
25,165
Capital and reserves
Called up share capital
8
1,041
1,041
Share premium
40,280
40,280
Profit and loss account
(20,680)
(16,156)
Shareholders' funds
20,641
25,165
For the year ending 31 December 2025 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 January 2026 and were signed on its behalf by
D B Devonald Director Company Registration No. 9097496
- 4 -
Sovereign Freehold Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Sovereign Freehold Ltd is a private company, limited by shares, registered in England and Wales, registration number 9097496. The registered office is 59 Dukes Wood Avenue, Gerrards Cross, SL9 7JY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover comprises rent receivable and other income arising from investment properties. Rental income is recognised in accordance with the terms of the lease. Turnover is recognised at the fair value of the consideration recieved or receivable for rental income charged to external customers in the ordinary nature of the business. Turnover is shown net of value added tax.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Investment property
2025
£
Fair value at 1 January 2025
138,289
At 31 December 2025
138,289
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
493
6
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals
4,720
4,945
- 5 -
Sovereign Freehold Ltd Notes to the Accounts for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
114,578
109,866
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
21 Ordinary C shares of £1 each
21
21
20 Ordinary D shares of £1 each
20
20
1,041
1,041
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -