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FREEBORNE MEDIA LIMITED

Registered Number
11600091
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

FREEBORNE MEDIA LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | JA R Godfrey
| J C Honeyborne

Registered Address | 1 St. Pauls Road
| Clifton
| Bristol
| BS8 1LX

Registered Number | 11600091 (England and Wales)

FREEBORNE MEDIA LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 4 |  |  | 2 |  |  |  | 102
|  |  |  | 2 |  |  |  | 102
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 80,000 |  |  |  | - |  |
Debtors | 6 | 20,059 |  |  |  | 78,963 |  |
Cash at bank and on hand |  | 36,509 |  |  |  | 328,470 |  |
|  | 136,568 |  |  |  | 407,433 |  |
Creditors amounts falling due within one year | 7 | (94,177) |  |  |  | (441,308) |  |
Net current assets (liabilities) |  |  |  | 42,391 |  |  |  | (33,875)
Total assets less current liabilities |  |  |  | 42,393 |  |  |  | (33,773)
Net assets |  |  |  | 42,393 |  |  |  | (33,773)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 42,293 |  |  |  | (33,873)
Shareholders' funds |  |  |  | 42,393 |  |  |  | (33,773)

- 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 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 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 Board of Directors on 26 June 2026, and are signed on its behalf by:
J C Honeyborne Director Registered Company No. 11600091

FREEBORNE MEDIA LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

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

| Statutory information
--- | ---
| Freeborne Media Limited is a private company, limited by shares, registered in England and Wales, registration number 11600091. The registered office is 1 St. Pauls Road, Clifton, Bristol, BS8 1LX.

| Statement of compliance
--- | ---
| 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention.

| Functional and presentation currency
--- | ---
| The financial statements are presented in £ sterling and this is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Employee benefits
--- | ---
| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from the company's in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss and the current tax charge is based upon the taxable profit for the year. Current tax assets are recognised when tax paid exceeds the tax payable. Current tax assets and liabilities are measured using tax rates that have been enacted or substantially enacted by the reporting date.

| Deferred tax
--- | ---
| Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

| 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:

|  | Straight line (years)
| Plant and machinery | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. 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 profit and loss account.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price, less costs to complete and sell. Work in progress is valued using the percentage-of-completion method, and values are calculated as the lower of cost and estimated selling price, less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place during the same period in which the associated revenue is recognised.

| 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.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 3

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

|  | Plant & machinery |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 2,893 |  | 2,893
| Disposals | (2,893) |  | (2,893)
| Depreciation and impairment
| At 01 January 25 | 2,893 |  | 2,893
| On disposals | (2,893) |  | (2,893)
| Net book value
| At 31 December 25 | - |  | -
| At 31 December 24 | - |  | -

4. | Fixed asset investments
--- | ---
| The company's investments are 1 £1 Ordinary Share in Freeborne Impact Limited and 1 £1 Ordinary Share in Spindrift TV Limited.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 102 |  | 102
| Disposals | (100) |  | (100)
| At 31 December 25 | 2 |  | 2
| Net book value
| At 31 December 25 | 2 |  | 2
| At 31 December 24 | 102 |  | 102

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 80,000 |  | -
| Total | 80,000 |  | -

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 51,187
| Amounts owed by group undertakings | 20,033 |  | 20,033
| Other debtors | 26 |  | 7,743
| Total | 20,059 |  | 78,963

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 294 |  | 13,917
| Amounts owed to related parties | - |  | 10,550
| Taxation and social security | - |  | 46,730
| Other creditors | 93,883 |  | 186
| Accrued liabilities and deferred income | - |  | 369,925
| Total | 94,177 |  | 441,308

8. | Related party transactions
--- | ---
| The company has taken the exemption under FRS 102 section 1A para 1AC.35 and has not disclosed transactions with wholly owned members of the same group. In the opinion of the directors, there are no transactions with related parties that have not been concluded under normal market conditions.