Freestorm UK LTD 31/10/2025 iXBRL

Company registration number: NI722026

Freestorm UK LTD

Unaudited abridged financial statements

31 October 2025

Freestorm UK LTD

Contents

Directors and other information

Director's report

Accountants report

Abridged profit and loss account

Abridged balance sheet

Statement of changes in equity

Notes to the financial statements

Freestorm UK LTD

Directors and other information


	Director	Thomas Dennehy


	Company number	NI722026


	Registered office	100 Lisburn Road
		Belfast
		United Kingdom
		BT9 6AG


	Accountants	Buckley Scriven O Regan
		4th Floor River House
		Blackpool Retail Park
		Blackpool
		Cork
		Ireland

Freestorm UK LTD

Director's report

Period ended 31 October 2025

The director presents this report and the unaudited financial statements of the company for the period ended 31 October 2025.

Director

The director who served the company during the period was as follows:

Thomas Dennehy

Dividends

The director does not recommends the payment of a dividend.

Events after the end of the reporting period

Particulars of events after the reporting period are detailed in note 6 to the financial statements.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 07 August 2026 and signed on behalf of the board by:

Thomas Dennehy

Director

Freestorm UK LTD

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Freestorm UK LTD

Period ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Freestorm UK LTD for the period ended 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Freestorm UK LTD, as a body, in accordance with the terms of our engagement letter dated 19 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Freestorm UK LTD and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Freestorm UK LTD and its director as a body for our work or for this report.

It is your duty to ensure that Freestorm UK LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Freestorm UK LTD. You consider that Freestorm UK LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Freestorm UK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Buckley Scriven O Regan

4th Floor River House

Blackpool Retail Park

Blackpool

Cork

Ireland

7 August 2026

Freestorm UK LTD

Profit and loss account

Period ended 31 October 2025

		Period
		ended
		31/10/25

	Note	£

Gross profit		574

Administrative expenses		( 392)
		_______
Operating profit		182

		_______
Profit before taxation		182

Tax on profit		-
		_______
Profit for the financial period and total comprehensive income		182
		_______

All the activities of the company are from continuing operations.

________________ Thomas Dennehy Director

Freestorm UK LTD

Abridged Balance Sheet

31 October 2025

		31/10/25
	Note	£	£

Current assets
Debtors		574
		_______
		574
Creditors: amounts falling due
within one year		( 392)
		_______
Net current assets			182
			_______
Total assets less current liabilities			182

			_______
Net assets			182
			_______

Capital and reserves
Profit and loss account			182
			_______
Shareholders funds			182
			_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

All of the members have consented to the preparation of the Profit and Loss Account and the abridged Balance Sheet for the current period ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 07 August 2026 , and are signed on behalf of the board by:

Thomas Dennehy

Director

Company registration number: NI722026

Freestorm UK LTD

Statement of changes in equity

Period ended 31 October 2025

	Profit and loss account	Total
	£	£


At 3 October 2024	-	-

Profit for the period	182	182
	_______	_______
Total comprehensive income for the period	182	182

	_______	_______
At 31 October 2025	182	182
	_______	_______

Freestorm UK LTD

Notes to the financial statements

Period ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in Northern Ireland. The address of the registered office is Office 596 Unit 6, 100 Lisburn Road, Belfast, United Kingdom, BT9 6AG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 20

5. Stocks

			31/10/25
			£
			_______

6. Events after the end of the reporting period

There have been no significant events affecting the company since the financial year end.

7. Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

8. Controlling party

Freestorm Ireland owns 100% of the issued share capital of the company.