REGISTERED NUMBER: 01139822 (England and Wales)

Freyer Wilson Estates Limited

Unaudited Financial Statements

For The Year Ended 28 February 2025

Page

Company Information

1

Chartered Accountants' Report

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

J W Senior

SECRETARY:

Mrs N J Senior

REGISTERED OFFICE:

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

REGISTERED NUMBER:

01139822 (England and Wales)

ACCOUNTANTS:

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

BANKERS:

National Westminster Bank Plc

3 Westborough

Scarborough

North Yorkshire

YO11 2GA

SOLICITORS:

Tubbs & Co

106 Victoria Road

Scarborough

North Yorkshire

YO11 1SL

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Freyer Wilson Estates Limited for the year ended 28 February 2025 which comprise the Income Statement, Abridged Balance Sheet and the 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Freyer Wilson Estates Limited in accordance with the terms of our engagement letter dated 26 November 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Freyer Wilson Estates Limited and state those matters that we have agreed to state to the director of Freyer Wilson Estates Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Freyer Wilson Estates Limited and its director for our work or for this report.

It is your duty to ensure that Freyer Wilson Estates Limited 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 Freyer Wilson Estates Limited. You consider that Freyer Wilson Estates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Freyer Wilson Estates Limited. 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.

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

7 November 2025

FIXED ASSETS

Tangible assets

4

80,618

85,721

Investments

5

139,449

139,449

220,067

225,170

CURRENT ASSETS

Debtors

310,695

360,868

Cash at bank and in hand

25,491

16,516

336,186

377,384

CREDITORS

Amounts falling due within one year

47,851

67,561

NET CURRENT ASSETS

288,335

309,823

TOTAL ASSETS LESS CURRENT LIABILITIES

508,402

534,993

CREDITORS

Amounts falling due after more than one year

(3,334

)

(13,334

)

PROVISIONS FOR LIABILITIES

(5,857

)

-

NET ASSETS

499,211

521,659

CAPITAL AND RESERVES

Called up share capital

600

600

Share premium

138,949

138,949

Retained earnings

359,662

382,110

SHAREHOLDERS' FUNDS

499,211

521,659

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 November 2025 and were signed by:

J W Senior - Director

1.	STATUTORY INFORMATION

Freyer Wilson Estates 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.

Turnover

Turnover represents sales of goods and rents receivable on leasehold properties, excluding value added tax.

Tangible fixed assets

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

Leasehold property

-

Straight line over the term of the lease

Fixtures and fittings

-

25% on cost and 10% on reducing balance

Computer equipment

-

33% on cost

No depreciation has been provided in the financial statements in respect of Freehold Property, as the Director considers this to be immaterial, given the high estimated residual value of the properties.

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.

Fixed asset investments

Fixed asset investments are stated at cost less any provision for diminution in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

and 28 February 2025

281,628

DEPRECIATION

At 1 March 2024

195,907

Charge for year

5,103

At 28 February 2025

201,010

NET BOOK VALUE

At 28 February 2025

80,618

At 29 February 2024

85,721

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 March 2024

and 28 February 2025

139,449

NET BOOK VALUE

At 28 February 2025

139,449

At 29 February 2024

139,449