Company No: 04988665 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Debtors	3	370		1,483
Cash at bank and in hand		64,639		74,004
		65,009		75,487
Creditors: amounts falling due within one year	4	( 55,226)		( 75,455)
Net current assets		9,783		32
Total assets less current liabilities		9,783		32
Creditors: amounts falling due after more than one year	5	0		( 80,000)
Net assets/(liabilities)		9,783		( 79,968)
Capital and reserves
Called-up share capital	6	2		2
Capital contribution reserve		80,000		0
Profit and loss account		( 70,219 )		( 79,970 )
Total shareholder's funds/(deficit)		9,783		( 79,968)

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Freshfield Estates Limited (registered number: 04988665) were approved and authorised for issue by the Board of Directors on 17 June 2026. They were signed on its behalf by:

W J H Hiley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Freshfield Estates Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hitchcock House Hilltop Park, Devizes Road, Salisbury, SP3 4UF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Cash and bank balances.

All financial instruments are classified as basic.

Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Debtors

	2025		2024
	£		£
Other debtors	370		1,483

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		15,800
Amounts owed to Group undertakings	22,245		26,864
Other creditors	32,981		32,791
	55,226		75,455

5. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other creditors	0		80,000

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Class 1 ordinary shares of £ 1.00 each	2		2