Company Registration No. 16030658 (England and Wales)
Freedomcoffeeuk Ltd
Unaudited accounts
for the period from 21 October 2024 to 31 October 2025
Freedomcoffeeuk Ltd
Unaudited accounts
Contents
Freedomcoffeeuk Ltd
Company Information
for the period from 21 October 2024 to 31 October 2025
Company Number
16030658 (England and Wales)
Registered Office
37 Sevenoaks Road
Borough Green
Sevenoaks
Kent
TN15 8AU
England
Accountants
Taxacc Solutions Ltd
Riverside House
River Lawn Road
Tonbridge
Kent
TN9 1EP
Freedomcoffeeuk Ltd
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
5,137
Creditors: amounts falling due within one year
(50,994)
Net current liabilities
(37,814)
Total assets less current liabilities
5,241
Creditors: amounts falling due after more than one year
(6,750)
Profit and loss account
(1,510)
Shareholders' funds
(1,509)
For the period ending 31 October 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 director acknowledges his 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 and authorised for issue on 21 July 2026 and were signed on its behalf by
Daniel Stewart
Director
Company Registration No. 16030658
Freedomcoffeeuk Ltd
Notes to the Accounts
for the period from 21 October 2024 to 31 October 2025
Freedomcoffeeuk Ltd is a private company, limited by shares, registered in England and Wales, registration number 16030658. The registered office is 37 Sevenoaks Road, Borough Green, Sevenoaks, Kent, TN15 8AU, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
These financial statements are prepared on a going concern basis, under the historical cost convention, as modified by the revaluation of land and buildings and certain financial assets and liabilities measured at fair value through profit or loss.
The accounts are presented in £ sterling.
The company meets its day-to-day working capital requirements through its bank facilities. The current economic conditions continue to create uncertainty over (a) the level of demand for the company’s products. (b) the availability of bank finance for the foreseeable future.
The current and future financial position of the Company, its cash flows and liquidity position has been reviewed by the directors. These have been prepared with a very prudent view of the likely gradual recovery in each of the Company's operating locations and have been stress tested to ensure that cash flows and liquidity are sufficiently robust to allow the Company to continue to trade during this period.
The company’s forecasts and projections, taking into account a severe but plausible change in trading performance, show that the company should be able to operate within the level of its current facilities. After making enquiries, 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 in preparing its financial statements.
Freedomcoffeeuk Ltd
Notes to the Accounts
for the period from 21 October 2024 to 31 October 2025
Tangible fixed assets and depreciation
Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is also recognised in other comprehensive income or directly in equity respectively.
Current or deferred taxation assets and liabilities are not discounted.
Current tax
Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.
Director(s) periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.
Deferred tax
Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These 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 recognised on all timing differences at the reporting date except for certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.
Plant & machinery
15 years SLM
Fixtures & fittings
3 years SLM
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. Cost is determined using the first-in, first-out (FIFO) method.
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 21 October 2024
-
-
-
-
Additions
34,640
9,000
943
44,583
At 31 October 2025
34,640
9,000
943
44,583
Charge for the period
1,420
18
90
1,528
At 31 October 2025
1,420
18
90
1,528
At 31 October 2025
33,220
8,982
853
43,055
Freedomcoffeeuk Ltd
Notes to the Accounts
for the period from 21 October 2024 to 31 October 2025
Amounts falling due within one year
Accrued income and prepayments
969
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
Obligations under finance leases and hire purchase contracts
2,250
Loans from directors
18,363
7
Creditors: amounts falling due after more than one year
2025
Obligations under finance leases and hire purchase contracts
6,750
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
9
Operating lease commitments
2025
At 31 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
2,405
Later than one year and not later than five years
9,623
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Average number of employees
During the period the average number of employees was 0.