REGISTERED NUMBER: 14109106 (England and Wales)

Unaudited Financial Statements

For The Year Ended 31 March 2026

for

Plymouth and South Devon Freeport

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

3,072

4,048

CURRENT ASSETS

Debtors

5

35,937

80,014

Cash at bank

164,640

41,474

200,577

121,488

CREDITORS

Amounts falling due within one year

6

18,049

92,980

NET CURRENT ASSETS

182,528

28,508

TOTAL ASSETS LESS CURRENT LIABILITIES

185,600

32,556

RESERVES

Income and expenditure account

185,600

32,556

185,600

32,556

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

J E Ward - Director

1.	STATUTORY INFORMATION

Plymouth and South Devon Freeport Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14109106

Registered office:

Office 8

Endeavour House

2 Vivid Approach

Plymouth

Devon

PL1 4RW

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 15% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

4,995

DEPRECIATION

At 1 April 2025

947

Charge for year

976

At 31 March 2026

1,923

NET BOOK VALUE

At 31 March 2026

3,072

At 31 March 2025

4,048

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,600

11,674

Other debtors

29,337

68,340

35,937

80,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

910

-

Taxation and social security

10,732

8,678

Other creditors

6,407

84,302

18,049

92,980