Freeland Risk Management Limited


Director	Colin Richard Kneller


Company Secretary	KNELLER, Avril June


Registered Address	2 Upperton Gardens
	Eastbourne
	BN21 2AH


Registered Number	07483116 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	31 Mar 2026		31 Jan 2025
		£	£	£	£
Fixed assets
Tangible assets	3		6,308		5,672
			6,308		5,672
Current assets
Debtors	4	4,257		33,742
Cash at bank and on hand		22,768		26,822
		27,025		60,564
Prepayments and accrued income		-		1,242
Creditors amounts falling due within one year	5	(5,438)		(14,109)
Net current assets (liabilities)			21,587		47,697
Total assets less current liabilities			27,895		53,369
Provisions for liabilities	6		(1,199)		(1,078)
Net assets			26,696		52,291
Capital and reserves
Called up share capital			2		2
Profit and loss account			26,694		52,289
Shareholders' funds			26,696		52,291

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 October 2026, and are signed on its behalf by:

Colin Richard Kneller
Director
Registered Company No. 07483116

Freeland Risk Management Limited

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	2,096	2,135	15,082	19,313
Additions	-	-	2,437	2,437
At 31 March 26	2,096	2,135	17,519	21,750
Depreciation and impairment
At 01 February 25	1,821	1,038	10,782	13,641
Charge for year	81	322	1,398	1,801
At 31 March 26	1,902	1,360	12,180	15,442
Net book value
At 31 March 26	194	775	5,339	6,308
At 31 January 25	275	1,097	4,300	5,672

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	780	745
Other debtors	3,477	32,997
Total	4,257	33,742

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	254	75
Bank borrowings and overdrafts	722	2,331
Taxation and social security	3,561	10,878
Accrued liabilities and deferred income	901	825
Total	5,438	14,109


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	1,199	1,078
Total	1,199	1,078