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Registration number: 12586768

Free Soda Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Free Soda Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Free Soda Limited

(Registration number: 12586768)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 328
Other financial assets | 5 | 34,575 | 34,575
|  | 34,575 | 34,903
Current assets |  |  |
Debtors | 6 | 33 | 953
Cash at bank and in hand |  | 644 | 420
|  | 677 | 1,373
Creditors: Amounts falling due within one year | 7 | (4,234) | (3,869)
Net current liabilities |  | (3,557) | (2,496)
Net assets |  | 31,018 | 32,407
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Retained earnings |  | 31,016 | 32,405
Shareholders' funds |  | 31,018 | 32,407

Free Soda Limited

(Registration number: 12586768)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 January 2026 and signed on its behalf by:

......................................... S J N George Director

Free Soda Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Free Soda Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Free Soda Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 May 2024 | 1,315 | 1,315
At 30 April 2025 | 1,315 | 1,315
Depreciation
At 1 May 2024 | 987 | 987
Charge for the year | 328 | 328
At 30 April 2025 | 1,315 | 1,315
Carrying amount
At 30 April 2025 | - | -
At 30 April 2024 | 328 | 328

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 May 2024 | 34,575 | 34,575
At 30 April 2025 | 34,575 | 34,575
Impairment
Carrying amount
At 30 April 2025 | 34,575 | 34,575

Free Soda Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Debtors

| 2025 £ | 2024 £
Other debtors | 33 | 953
| 33 | 953

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 4,234 | 3,869

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2