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Company registration number: 05152658
Freshfields Property Development Ltd
Unaudited filleted abridged financial statements
30 June 2025
Freshfields Property Development Ltd
Contents
Directors and other information
Accountant's report
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Freshfields Property Development Ltd
Directors and other information

| Directors | Mr M Gray
|  | Mr P Gray
| Secretary | P Gray
| Company number | 05152658
| Registered office | Cavan House
|  | Oldways Road
|  | Ravensden
|  | Beds
|  | MK44 2RF
| Accountant | Hyde & Lewis
|  | 1 Cambridge Road
|  | Sandy
|  | Beds
|  | SG19 1JE

| Bankers | NatWest
|  | 81 High Street
|  | Bedford
|  | Beds
|  | MK40 1YN

Freshfields Property Development Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements
of Freshfields Property Development Ltd
Year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Freshfields Property Development Ltd for the year ended 30 June 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Association of Chartered Certified Accountants , I am subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the board of directors of Freshfields Property Development Ltd, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of Freshfields Property Development Ltd and state those matters that we have agreed to state to the board of directors of Freshfields Property Development Ltd as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Freshfields Property Development Ltd and its board of directors as a body for my work or for this report.
It is your duty to ensure that Freshfields Property Development Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Freshfields Property Development Ltd. You consider that Freshfields Property Development Ltd is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Freshfields Property Development Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Hyde & Lewis
Chartered Certified Accountants
1 Cambridge Road
Sandy
Beds
SG19 1JE
5 February 2026
Freshfields Property Development Ltd
Abridged statement of financial position
30 June 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,255,228 |  |  |  | 1,255,228 |  |
Debtors |  |  | 2,900 |  |  |  | - |  |
Cash at bank and in hand |  |  | 53,711 |  |  |  | 30,399 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,311,839 |  |  |  | 1,285,627 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 1,260,985) |  |  |  | ( 1,254,965) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 50,854 |  |  |  | 30,662
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 50,854 |  |  |  | 30,662
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 50,854 |  |  |  | 30,662
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 50,754 |  |  |  | 30,562
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 50,854 |  |  |  | 30,662
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 June 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 05 February 2026 , and are signed on behalf of the board by:
Mr P Gray
Director
Company registration number: 05152658
Freshfields Property Development Ltd
Statement of changes in equity
Year ended 30 June 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 July 2023 |  | 100 |  | 8,767 | 8,867 |  |  |  |  |
Profit for the year |  |  |  | 21,795 | 21,795 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 21,795 | 21,795 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2024 and 1 July 2024 |  | 100 |  | 30,562 | 30,662 |  |  |  |  |
Profit for the year |  |  |  | 20,192 | 20,192 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 20,192 | 20,192 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 June 2025 |  | 100 |  | 50,754 | 50,854 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

Freshfields Property Development Ltd
Notes to the financial statements
Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cavan House, Oldways Road, Ravensden, Beds, MK44 2RF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for sales made, net of discounts and Value Added Tax. Revenue from the sale of property is recognised when contracts are exchanged. In the case of rental income, turnover is recognised in the period for which rent is earned.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  | Balance owed by/(owed to) |
|  | 2025 | 2024 | 2025 | 2024
|  | £ | £ | £ | £
| Gray & Sons Builders Ltd | ( 4,585) | ( 6,000) | ( 1,241,523) | ( 1,236,938)
|  | _______ | _______ | _______ | _______

The above loan from Gray & Sons Builders Ltd, the parent company, was made interest free and no repayment period has been set.
6. Controlling party
The company is a wholly owned subsidiary. The parent company is Gray and Sons Builders Ltd, company number: 00954556, registered office: Cavan House, Oldways Road, Ravensden, Beds, MK44 2RF.