Company registration number 14155468 (England and Wales)
THE FREIRE ESTATE LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
THE FREIRE ESTATE LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
THE FREIRE ESTATE LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
39,625
32,122
Investment property
4
308,162
308,162
347,787
340,284
Current assets
Debtors
5
15
15
Cash at bank and in hand
1,922
19,933
1,937
19,948
Creditors: amounts falling due within one year
6
(86,485)
(44,286)
Net current liabilities
(84,548)
(24,338)
Total assets less current liabilities
263,239
315,946
Creditors: amounts falling due after more than one year
7
(382,450)
(400,752)
Net liabilities
(119,211)
(84,806)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(119,212)
(84,807)
Total equity
(119,211)
(84,806)
THE FREIRE ESTATE LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 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 directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 March 2026 and are signed on its behalf by:
Mr J Freire
Director
Company registration number 14155468 (England and Wales)
THE FREIRE ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

The Freire Estate Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 First Avenue, Denvilles, Havant, Hampshire, PO9 2QN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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, modified to include certain assets at valuation under the fair value accounting rules.

1.2
Going concern

At the balance sheet date the company has net current liabilities of £84,548. Included in creditors are amounts totalling £407,450 which are attributable to the directors. The directors will not seek repayment of this balance until the company is in a position to do so. As such the directors believe the company will be able to meet the liabilities as they fall due and therefore the accounts have been prepared on the going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable from the tenants of the company's investment property.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

THE FREIRE ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024
39,136
Additions
19,461
At 30 June 2025
58,597
Depreciation and impairment
At 1 July 2024
7,014
Depreciation charged in the year
11,958
At 30 June 2025
18,972
Carrying amount
At 30 June 2025
39,625
At 30 June 2024
32,122
4
Investment property
2025
£
Fair value
At 1 July 2024 and 30 June 2025
308,162
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
15
15
THE FREIRE ESTATE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
86,485
44,286
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
382,450
400,752
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