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Company Registration No. 15111552 (England and Wales)
Freestone Limited Unaudited accounts for the year ended 30 September 2025
Freestone Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Freestone Limited Company Information for the year ended 30 September 2025
Directors
Emma Middleton James Middleton
Company Number
15111552 (England and Wales)
Registered Office
Studio 1 High Warden Hexham Northumberland NE46 4SR England
Accountants
Harris 21 Ltd 54 St Georges Terrace Jesmond Newcastle Upon Tyne NE2 2SY
- 3 -
Freestone Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1,958 
2,176 
Tangible assets
5
33,040 
37,796 
34,998 
39,972 
Current assets
Inventories
10,000 
4,000 
Debtors
6
1,764 
2,689 
Cash at bank and in hand
47,617 
45,338 
59,381 
52,027 
Creditors: amounts falling due within one year
7
(25,756)
(29,504)
Net current assets
33,625 
22,523 
Total assets less current liabilities
68,623 
62,495 
Creditors: amounts falling due after more than one year
8
(130,660)
(78,228)
Net liabilities
(62,037)
(15,733)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(62,137)
(15,833)
Shareholders' funds
(62,037)
(15,733)
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by
Emma Middleton Director Company Registration No. 15111552
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Freestone Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Freestone Limited is a private company, limited by shares, registered in England and Wales, registration number 15111552. The registered office is Studio 1, High Warden, Hexham, Northumberland, NE46 4SR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
5 years
Computer equipment
3 years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2024
2,320 
At 30 September 2025
2,320 
Amortisation
At 1 October 2024
144 
Charge for the year
218 
At 30 September 2025
362 
Net book value
At 30 September 2025
1,958 
At 30 September 2024
2,176 
- 5 -
Freestone Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
37,469 
6,107 
43,576 
Additions
3,613 
1,161 
4,774 
At 30 September 2025
41,082 
7,268 
48,350 
Depreciation
At 1 October 2024
4,963 
817 
5,780 
Charge for the year
7,494 
2,036 
9,530 
At 30 September 2025
12,457 
2,853 
15,310 
Net book value
At 30 September 2025
28,625 
4,415 
33,040 
At 30 September 2024
32,506 
5,290 
37,796 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
125 
- 
Accrued income and prepayments
1,639 
2,059 
1,764 
2,059 
Amounts falling due after more than one year
Trade debtors
- 
630 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
2,285 
VAT
17,664 
24,946 
Trade creditors
331 
- 
Taxes and social security
6,198 
873 
Accruals
1,563 
1,400 
25,756 
29,504 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
130,660 
78,228 
9
Average number of employees
During the year the average number of employees was 16 (2024: 12).
- 6 -