REGISTERED NUMBER: 04675042 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Freeman Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B Da Costa Freeman

M T Freeman

SECRETARY:

Mrs B Da Costa Freeman

REGISTERED OFFICE:

The Farm Office

Ryelands

Taynton

Gloucester

GL19 3AP

REGISTERED NUMBER:

04675042 (England and Wales)

ACCOUNTANTS:

Attwoods

Chartered Certified Accountants

90-92 High Street

Evesham

Worcestershire

WR11 4EU

FIXED ASSETS

Tangible assets

4

80,924

87,008

CURRENT ASSETS

Debtors

5

17,325

389,854

Cash at bank

307

39

17,632

389,893

CREDITORS

Amounts falling due within one year

6

70,497

82,873

NET CURRENT (LIABILITIES)/ASSETS

(52,865

)

307,020

TOTAL ASSETS LESS CURRENT LIABILITIES

28,059

394,028

CREDITORS

Amounts falling due after more than one year

7

(2,499

)

(12,497

)

PROVISIONS FOR LIABILITIES

(7,677

)

(8,456

)

NET ASSETS

17,883

373,075

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

17,783

372,975

17,883

373,075

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 directors acknowledge their 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 Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

M T Freeman - Director

1.	STATUTORY INFORMATION

Freeman Consultancy 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.

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

Tangible fixed assets

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

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.

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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2024

122,438

-

1,536

5,790

129,764

Additions

-

500

-

580

1,080

At 28 February 2025

122,438

500

1,536

6,370

130,844

DEPRECIATION

At 1 March 2024

36,558

-

1,536

4,662

42,756

Charge for year

6,122

41

-

1,001

7,164

At 28 February 2025

42,680

41

1,536

5,663

49,920

NET BOOK VALUE

At 28 February 2025

79,758

459

-

707

80,924

At 29 February 2024

85,880

-

-

1,128

87,008

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

15,866

16,319

Amounts owed by associates

-

372,227

Prepayments

1,459

1,308

17,325

389,854

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

9,998

25,567

Trade creditors

1,210

1,139

Taxation

38,868

46,645

Social security and other taxes

100

-

VAT

18,158

7,714

Directors' current accounts

588

597

Accrued expenses

1,575

1,211

70,497

82,873

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans - 1-2 years

2,499

9,998

Bank loans - 2-5 years

-

2,499

2,499

12,497