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COMPANY REGISTRATION NUMBER: 13711205

Fretwell Investment Limited

Filleted Unaudited Financial Statements

30 June 2025

Fretwell Investment Limited

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Fretwell Investment Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Current assets

Stocks | 1,143,367 |  | 131,512 |
Debtors | 4 | 7,200 |  | 3,166 |
Cash at bank and in hand | 23,053 |  | 2,138 |
| ------------ |  | --------- |
| 1,173,620 |  | 136,816 |

Creditors: amounts falling due within one year | 5 | 1,213,269 |  | 153,061 |
| ------------ |  | --------- |
Net current liabilities |  | 39,649 |  | 16,245
|  | -------- |  | --------
Total assets less current liabilities |  | ( 39,649) |  | ( 16,245)
|  | -------- |  | --------
Net liabilities |  | ( 39,649) |  | ( 16,245)
|  | -------- |  | --------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | ( 39,749) |  | ( 16,345)
|  | -------- |  | --------
Shareholders deficit |  | ( 39,649) |  | ( 16,245)
|  | -------- |  | --------

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 statement of income and retained earnings has not been delivered.
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 .

Fretwell Investment Limited

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 16 March 2026 , and are signed on behalf of the board by:

Mr M. Schweiger
Director

Company registration number: 13711205

Fretwell Investment Limited

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 Alex House, 260-268 Chapel Street, Salford, Manchester, M3 5JZ, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.
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 stock to its 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. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 7,200 | –
Other debtors | – | 3,166
| ------- | -------
| 7,200 | 3,166
| ------- | -------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 851,231 | 152,086
Other creditors | 362,038 | 975
| ------------ | ---------
| 1,213,269 | 153,061
| ------------ | ---------

6. Controlling party
The company is a wholly owned subsidiary of Binky Holdings Limited, a company incorporated in the United Kingdom