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FREEHOLD VENTURES LTD

Registered Number
09880470
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

FREEHOLD VENTURES LTD
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | Mr R D Fairbairn

Registered Address | Subway
| 96-106 Whitegate Drive
| Blackpool
| FY3 9ES

Registered Number | 09880470 (England and Wales)

FREEHOLD VENTURES LTD
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 467 |  |  |  | 936
Investment property | 4 |  |  | 3,048,027 |  |  |  | 2,571,212
|  |  |  | 3,048,494 |  |  |  | 2,572,148
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 82,249 |  |  |  | 61,890 |  |
Cash at bank and on hand |  | 8,889 |  |  |  | 9,314 |  |
|  | 91,138 |  |  |  | 71,204 |  |
Creditors amounts falling due within one year | 7 | (1,251,161) |  |  |  | (630,759) |  |
Net current assets (liabilities) |  |  |  | (1,160,023) |  |  |  | (559,555)
Total assets less current liabilities |  |  |  | 1,888,471 |  |  |  | 2,012,593
Creditors amounts falling due after one year | 8 |  |  | (986,877) |  |  |  | (1,319,967)
Provisions for liabilities | 9 |  |  | (184,625) |  |  |  | (140,880)
Net assets |  |  |  | 716,969 |  |  |  | 551,746
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 716,869 |  |  |  | 551,646
Shareholders' funds |  |  |  | 716,969 |  |  |  | 551,746

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 May 2026, and are signed on its behalf by:
Mr R D Fairbairn Director Registered Company No. 09880470

FREEHOLD VENTURES LTD
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The directors have considered [details of relevant situation] as part of their going concern assessment. The view of the directors is that, while they acknowledge [relevant factors and impact], the directors feel that the company is well placed to negotiate the unique set of conditions currently facing the UK economy. In reaching their conclusion the directors have considered their cashflow position for a period of 12 months from the date of sign off. After consideration of all factors, the directors continue to adopt the going concern basis in preparing the financial statements. OR At the balance sheet date the company's balance sheet was overdrawn showing a net deficit. The major creditor of the company is [The directors, parent company, company under common control]. This [director/company] has confirmed that they will not demand repayment of this loan if it would prejudice the paymentof external creditors. For this reason the company continues to adopt the going concern basis for these financial statements

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 5

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Investment property
--- | ---
| Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 8,870 |  | 8,870
| At 30 September 25 | 8,870 |  | 8,870
| Depreciation and impairment
| At 01 October 24 | 7,934 |  | 7,934
| Charge for year | 469 |  | 469
| At 30 September 25 | 8,403 |  | 8,403
| Net book value
| At 30 September 25 | 467 |  | 467
| At 30 September 24 | 936 |  | 936

4. | Investment property
--- | ---
| The investment properties class of fixed assets were valued on 30 September 2025 by the Director who is internal to the company. Any revaluations have no effect on the tax payable in the year.

|  | £
| Fair value at 01 October 24 | 2,571,212
| Additions | 375,541
| Disposals | (95,000)
| Fair value adjustments | 196,274
| At 30 September 25 | 3,048,027

5. | Fixed asset investments
--- | ---
| The company is not part of a group and is therefore exempt from accounting for its associate investment under equity accounting. The investment in the associate has been accounted for at cost.

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 9,815 |  | 11,163
| Amounts owed by group undertakings | 9,360 |  | -
| Other debtors | 151 |  | -
| Prepayments and accrued income | 62,923 |  | 25,407
| Total | 82,249 |  | 36,570

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 4,035 |  | 22,508
| Bank borrowings and overdrafts | 663,939 |  | 25,658
| Amounts owed to related parties | 548,236 |  | 441,406
| Taxation and social security | 15,287 |  | 29,727
| Other creditors | - |  | 46,865
| Accrued liabilities and deferred income | 19,664 |  | 64,595
| Total | 1,251,161 |  | 630,759

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 986,877 |  | 1,319,967
| Total | 986,877 |  | 1,319,967

| Borrowings are secured against several charges over the company's assets. Some of the borrowings have also been secured against guarantees offered by a company in which Mr R D Fairbairn is sole director and majority shareholder. Some of the borrowings have also been secured against personal guarantees given by the director. The company's bank overdraft is secured against a fixed and floating charge.

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 184,625 |  | 140,880
| Total | 184,625 |  | 140,880

10. | Related party transactions
--- | ---
| Freehold Ventures Limited has a loan with a company of which Mr R D Fairbairn is a director and shareholder. At the year end £548,236 was due to that company (2024: £441,406). Freehold Ventures Limited has a loan with a company of which Mr R D Fairbairn is a director and shareholder. At the year end £9,359 was due from that company (2024: £Nil).