REGISTERED NUMBER: 09245290 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Freij World Attractions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F El Zein

REGISTERED OFFICE:

c/o Jonathan Ford & Co

Maxwell House

Liverpool Innovation Park

Liverpool

Merseyside

L7 9NJ

REGISTERED NUMBER:

09245290 (England and Wales)

ACCOUNTANTS:

Jonathan Ford & Co Limited

Chartered Accountants

Maxwell House

Liverpool Innovation Park

Liverpool

Merseyside

L7 9NJ

FIXED ASSETS

Tangible assets

4

499,528

99,458

CURRENT ASSETS

Debtors

5

59,952

260,424

Cash at bank and in hand

145,411

336,425

205,363

596,849

CREDITORS

Amounts falling due within one year

6

405,828

349,860

NET CURRENT (LIABILITIES)/ASSETS

(200,465

)

246,989

TOTAL ASSETS LESS CURRENT LIABILITIES

299,063

346,447

PROVISIONS FOR LIABILITIES

498

1,291

NET ASSETS

298,565

345,156

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

298,564

345,155

SHAREHOLDERS' FUNDS

298,565

345,156

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 2 September 2026 and were signed by:

F El Zein - Director

1.	STATUTORY INFORMATION

Freij World Attractions Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

Deferred tax provisioning

Deferred tax is recognised on all timing differences at the reporting date. The company's timing differences arise in the differing tax and accounting carrying values of tangible assets and in unrealised gains and losses on equity investments. Judgement is exercised when determining if and when the reversal of the timing difference is expected to occur and which rate of tax will apply.

Turnover and income recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The company derives the majority of its income from admissions for the use of amusement activities. Income from such is recognised when the company obtains the right to that income, which occurs upon entering into a non-cancellable agreement to provide services.

Government grants received under Coronavirus are recognised in the

period in which the grants are received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

at varying rates on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 21 (2024 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 January 2025

-

98,393

7,718

Additions

419,446

-

-

At 31 December 2025

419,446

98,393

7,718

DEPRECIATION

At 1 January 2025

-

4,100

3,280

Charge for year

6,991

9,839

1,929

At 31 December 2025

6,991

13,939

5,209

NET BOOK VALUE

At 31 December 2025

412,455

84,454

2,509

At 31 December 2024

-

94,293

4,438

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

506

6,045

6,660

119,322

Additions

-

-

-

419,446

At 31 December 2025

506

6,045

6,660

538,768

DEPRECIATION

At 1 January 2025

269

6,045

6,170

19,864

Charge for year

127

-

490

19,376

At 31 December 2025

396

6,045

6,660

39,240

NET BOOK VALUE

At 31 December 2025

110

-

-

499,528

At 31 December 2024

237

-

490

99,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

4,157

4,956

Other debtors

55,795

255,468

59,952

260,424

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

337,469

34,010

Taxation and social security

37,973

57,137

Other creditors

30,386

258,713

405,828

349,860

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Ordinary

£1

1

1

8.	OTHER FINANCIAL COMMITMENTS

The company is committed to pay £795,0000 under non- cancellable leases. Of that amount £795,000 falls due in the 12 months immediately following the balance sheet date.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

J El Zein

Balance outstanding at start of year

69,156

-

Amounts advanced

-

69,156

Amounts repaid

(69,156

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

69,156

The above advance was interest free and was unsecured. There are no fixed

repayment terms.

10.	CONTROLLING PARTY

The controlling party is F El Zein.