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REGISTERED NUMBER: 07182185 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DE FREITAS & CO. ACCOUNTANTS LIMITED
DE FREITAS & CO. ACCOUNTANTS LIMITED (REGISTERED NUMBER: 07182185)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


DE FREITAS & CO. ACCOUNTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2026







DIRECTOR: Ann Elizabeth de Freitas





SECRETARY: Francis de Freitas





REGISTERED OFFICE: 39 Berwyn Road
Richmond
Surrey
TW10 5BU





REGISTERED NUMBER: 07182185 (England and Wales)





1
DE FREITAS & CO. ACCOUNTANTS LIMITED (REGISTERED NUMBER: 07182185)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2026

2026 2025
Notes £    £   
CURRENT ASSETS
Inventories 6 535 3,477
Debtors 7 54,405 25,200
Cash at bank 395,143 416,616
450,083 445,293
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
8
8,686
56,074
NET CURRENT ASSETS 441,397 389,219
TOTAL ASSETS LESS CURRENT
LIABILITIES
441,397
389,219

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 441,297 389,119
SHAREHOLDERS' FUNDS 441,397 389,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 24 September 2026 and were signed by:



Ann Elizabeth de Freitas - Director


The notes on pages 3 to 6 form part of these financial statements

2
DE FREITAS & CO. ACCOUNTANTS LIMITED (REGISTERED NUMBER: 07182185)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


1. STATUTORY INFORMATION

de Freitas & Co. Accountants 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.

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 director has not been required to make any material critical judgements in the process of applying the company's accounting policies.

Turnover
Turnover arises from the provision of Chartered Accountancy services. Revenue is recognised when the outcome of a transaction can be estimated reliably, by reference to the stage of completion of the transaction at the end of the reporting period.

Goodwill
Goodwill has been amortised over its estimated useful life. Goodwill acquired in 2010 was amortised over 10 years and goodwill acquired in 2019 was amortised over 3 years.

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 cost

Work-in-progress
Work-in-progress is valued at the lower of selling price and net realisable value.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the financial instrument. The company holds only basic financial instruments which comprise cash and cash equivalents, trade and other debtors, trade creditors and borrowings.

Cash and cash equivalents - these include cash in hand and deposits held with banks.

Trade and other debtors - these are initially recognised at the transaction price and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment.

Trade creditors and borrowings - these are initially measured at the transaction price and are subsequently measured at amortised cost using the effective interest method. Amounts that are payable within one year are measured at the undiscounted amount expected to be payable.


3 continued...
DE FREITAS & CO. ACCOUNTANTS LIMITED (REGISTERED NUMBER: 07182185)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement.

Current taxation assets and liabilities are not discounted.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Company contributions payable to the director's and employee's personal pension schemes 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 2 (2025 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2025 190,000
Disposals (190,000 )
At 31 March 2026 -
AMORTISATION
At 1 April 2025 190,000
Eliminated on disposal (190,000 )
At 31 March 2026 -
NET BOOK VALUE
At 31 March 2026 -
At 31 March 2025 -

Goodwill arose on the purchase of an unincorporated business in 2010 and is now fully amortised. The goodwill on the purchase of another business in 2019 is also fully amortised. In the opinion of the director this represented a prudent estimate of the periods over which the company would derive economic benefits from these assets.

4 continued...
DE FREITAS & CO. ACCOUNTANTS LIMITED (REGISTERED NUMBER: 07182185)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and
fittings
£   
COST
At 1 April 2025
and 31 March 2026 3,824
DEPRECIATION
At 1 April 2025
and 31 March 2026 3,824
NET BOOK VALUE
At 31 March 2026 -
At 31 March 2025 -

6. INVENTORIES
2026 2025
£    £   
Work-in-progress 535 3,477

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 8,562 25,200
Other debtors 30,647 -
Corporation tax recoverable 15,196 -
54,405 25,200

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Corporation tax - 20,118
Social security and other taxes 2,384 13,193
Accruals and deferred income 6,302 22,763
8,686 56,074

5 continued...
DE FREITAS & CO. ACCOUNTANTS LIMITED (REGISTERED NUMBER: 07182185)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2026


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £500 (2025 - £7,400) were paid to the director .

6