REGISTERED NUMBER: 09071258 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Dorset Freedom Properties Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M J Griffiths

REGISTERED OFFICE:

Oakley House

Tetbury Road

Cirencester

Gloucestershire

GL7 1US

REGISTERED NUMBER:

09071258 (England and Wales)

FIXED ASSETS

Tangible assets

4

5,349,490

5,390,306

Investments

5

80,000

80,000

5,429,490

5,470,306

CURRENT ASSETS

Debtors

6

136,163

201,934

Cash at bank

64,620

92,792

200,783

294,726

CREDITORS

Amounts falling due within one year

7

147,865

164,143

NET CURRENT ASSETS

52,918

130,583

TOTAL ASSETS LESS CURRENT LIABILITIES

5,482,408

5,600,889

PROVISIONS FOR LIABILITIES

359,735

366,270

NET ASSETS

5,122,673

5,234,619

CAPITAL AND RESERVES

Called up share capital

2,600,000

2,600,000

Other reserves

2,329,342

2,379,342

Retained earnings

193,331

255,277

5,122,673

5,234,619

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 profit or loss 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 director and authorised for issue on 20 June 2026 and were signed by:

M J Griffiths - Director

1.	STATUTORY INFORMATION

Dorset Freedom Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 November 2024

5,355,000

44,324

72,788

2,253

5,474,365

Additions

-

-

114,687

-

114,687

Disposals

-

-

(143,316

)

-

(143,316

)

Revaluations

(50,000

)

-

-

-

(50,000

)

At 31 October 2025

5,305,000

44,324

44,159

2,253

5,395,736

DEPRECIATION

At 1 November 2024

-

34,311

48,937

811

84,059

Charge for year

-

2,003

8,832

289

11,124

Eliminated on disposal

-

-

(48,937

)

-

(48,937

)

At 31 October 2025

-

36,314

8,832

1,100

46,246

NET BOOK VALUE

At 31 October 2025

5,305,000

8,010

35,327

1,153

5,349,490

At 31 October 2024

5,355,000

10,013

23,851

1,442

5,390,306

Cost or valuation at 31 October 2025 is represented by:

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2025

2,615,644

-

-

-

2,615,644

Cost

2,689,356

44,324

44,159

2,253

2,780,092

5,305,000

44,324

44,159

2,253

5,395,736

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

80,000

NET BOOK VALUE

At 31 October 2025

80,000

At 31 October 2024

80,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

113,933

201,934

VAT

2,030

-

Prepayments and accrued income

20,200

-

136,163

201,934

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

21,187

-

Tax

15,952

6,984

Social security and other taxes

46

-

VAT

-

442

Other creditors

18,780

59,219

Directors' current accounts

46,724

46,412

Accruals and deferred income

45,176

51,086

147,865

164,143

8.	ULTIMATE CONTROLLING PARTY

Dorset Freedom Properties Limited is a wholly owned subsidiary of Iota Properties Limited. Iota

Properties Limited is the ultimate parent and is incorporated in the UK. Copies of the financial

statements can be obtained from 5th Floor Merck House, Seldown Lane, Poole, Dorset, BH15

1TW.