Company registration number 09689329 (England and Wales)
FREEZE DRYING HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
FREEZE DRYING HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
FREEZE DRYING HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
page 1
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investments
2
907,380
907,380
Current assets
Debtors
3
1,001
1,000
Cash at bank and in hand
82,377
58,427
83,378
59,427
Creditors: amounts falling due within one year
4
(513,407)
(374,407)
Net current liabilities
(430,029)
(314,980)
Net assets
477,351
592,400
Capital and reserves
Called up share capital
594
704
Capital redemption reserve
406
296
Profit and loss reserves
476,351
591,400
Total equity
477,351
592,400

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 February 2026
J Barry
Director
Company registration number 09689329 (England and Wales)
FREEZE DRYING HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2025
page 2
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
As restated for the period ended 31 August 2024:
Balance at 1 September 2023
1,000
-
0
895,022
896,022
Year ended 31 August 2024:
Profit and total comprehensive income
-
-
204,090
204,090
Dividends
-
-
(204,118)
(204,118)
Redemption of shares
(296)
-
-
0
(296)
Transfers
-
-
(296,000)
(296,000)
Other movements
-
296
(7,594)
(7,298)
Balance at 31 August 2024
704
296
591,400
592,400
Year ended 31 August 2025:
Profit and total comprehensive income
-
-
157,845
157,845
Dividends
-
-
(157,894)
(157,894)
Redemption of shares
(110)
-
-
0
(110)
Transfers
-
-
(115,000)
(115,000)
Other movements
-
110
-
110
Balance at 31 August 2025
594
406
476,351
477,351
FREEZE DRYING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
page 3
1
Accounting policies
Company information

Freeze Drying Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ground Floor, 1 - 7 Station Road, Crawley, West Sussex, RH10 1HT.

The company does not carry on a trade. Its principal activity is the holding of investments in subsidiary undertakings and the receipt of dividend income.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the requirements of the Companies Act 2006 applicable to companies subject to the small companies regime.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated financial statements, on the basis that the group headed by Freeze Drying Holdings Limited qualifies as a small group.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Dividend income from subsidiary undertakings is recognised in profit or loss when the company’s right to receive payment is establis

1.3
Fixed asset investments

Investments in subsidiary undertakings are stated at cost less any accumulated impairment losses. The carrying value of investments is reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recovera ble.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 of FRS 102 in accounting for basic financial instruments.

Financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of directly attributable transaction costs.

Transaction costs incurred in connection with the issue or repurchase of equity instruments are deducted from equity. Dividends are recognised as liabilities when approved and no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

FREEZE DRYING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
page 4
2
Fixed asset investments
2025
2024
£
£
Investments
907,380
907,380

The company owns 100% of the share capital of Freeze Drying Services Limited, a company incorporated in England.

The investment is stated at cost of £907,380 (2024: £907,380). The directors consider that the carrying value of the investment is supported by the underlying net assets and future prospects of the subsidiar

Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 September 2024 & 31 August 2025
907,380
Carrying amount
At 31 August 2025
907,380
At 31 August 2024
907,380
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1
-
0
Other debtors
1,000
1,000
1,001
1,000
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
513,407
374,407
FREEZE DRYING HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
page 5
5
Prior period adjustment

In the prior year, certain costs incurred in connection with a share buy‑back, including legal fees and stamp duty, were incorrectly capitalised as intangible assets and amortised over time.

Under FRS 102, such costs represent transaction costs directly attributable to equity instruments and should be deducted from equity.

The comparative figures have been restated to correct this treatment. The effect of the prior year adjustment was to remove the intangible asset balance and related accumulated amortisation and to reduce retained earnings at 1 September 2024 by the net book value of the asset at that date.

Reconciliation of changes in equity
1 September
31 August
2023
2024
£
£
Adjustments to prior year
Amortisation reversed
-
759
Stamp duty and legal fees transferred to retained earnings
-
(7,594)
Total adjustments
-
(6,835)
Equity as previously reported
896,022
599,235
Equity as adjusted
896,022
592,400
Analysis of the effect upon equity
Profit and loss reserves
-
(6,835)
Reconciliation of changes in profit for the previous financial period
2024
£
Adjustments to prior year
Amortisation reversed
759
Profit as previously reported
203,331
Profit as adjusted
204,090
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