Freya Accounts Ltd

FREYA ACCOUNTS LIMITED - Company Information

true true 1 October 2015 30 September 2016 30 September 2016 true false 08673406 true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08673406 2015-09-30 08673406 2016-09-30 08673406 2015-10-01 2016-09-30 08673406 uk-gaap:RestatedAmount 2015-09-30 08673406 uk-gaap:RestatedAmount 2016-09-30 08673406 uk-gaap:NetGoodwill 2015-09-30 08673406 uk-gaap:NetGoodwill 2016-09-30 08673406 uk-gaap:NetGoodwill 2015-10-01 2016-09-30 08673406 uk-gaap:OtherIntangibleFixedAssets 2015-10-01 2016-09-30 08673406 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-09-30 08673406 uk-gaap:IntangibleAssetsOtherThanGoodwill 2016-09-30 08673406 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-10-01 2016-09-30 08673406 uk-gaap:DevelopmentCosts 2015-09-30 08673406 uk-gaap:DevelopmentCosts 2016-09-30 08673406 uk-gaap:DevelopmentCosts 2015-10-01 2016-09-30 08673406 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-09-30 08673406 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-10-01 2016-09-30 08673406 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2016-09-30 08673406 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2015-10-01 2016-09-30 08673406 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2015-09-30 08673406 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2016-09-30 08673406 uk-gaap:PlantMachinery 2015-10-01 2016-09-30 08673406 uk-gaap:PlantMachinery 2015-09-30 08673406 uk-gaap:PlantMachinery 2016-09-30 08673406 uk-gaap:Vehicles 2015-10-01 2016-09-30 08673406 uk-gaap:Vehicles 2015-09-30 08673406 uk-gaap:Vehicles 2016-09-30 08673406 uk-gaap:FixturesFittings 2015-10-01 2016-09-30 08673406 uk-gaap:FixturesFittings 2015-09-30 08673406 uk-gaap:FixturesFittings 2016-09-30 08673406 uk-gaap:ComputerEquipment 2015-10-01 2016-09-30 08673406 uk-gaap:ComputerEquipment 2015-09-30 08673406 uk-gaap:ComputerEquipment 2016-09-30 08673406 uk-gaap:SharesListedFixedAssetInvestments 2015-09-30 08673406 uk-gaap:SharesListedFixedAssetInvestments 2015-10-01 2016-09-30 08673406 uk-gaap:SharesListedFixedAssetInvestments 2016-09-30 08673406 uk-gaap:SharesUnlistedFixedAssetInvestments 2015-09-30 08673406 uk-gaap:SharesUnlistedFixedAssetInvestments 2015-10-01 2016-09-30 08673406 uk-gaap:SharesUnlistedFixedAssetInvestments 2016-09-30 08673406 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2015-09-30 08673406 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2015-10-01 2016-09-30 08673406 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2016-09-30 08673406 uk-gaap:ProvisionsForBadDebts 2015-09-30 08673406 uk-gaap:ProvisionsForBadDebts 2015-10-01 2016-09-30 08673406 uk-gaap:ProvisionsForBadDebts 2016-09-30 08673406 uk-gaap:ProvisionsForDeferredTaxation 2015-09-30 08673406 uk-gaap:ProvisionsForDeferredTaxation 2015-10-01 2016-09-30 08673406 uk-gaap:ProvisionsForDeferredTaxation 2016-09-30 08673406 uk-gaap:OtherProvisions 2015-09-30 08673406 uk-gaap:OtherProvisions 2015-10-01 2016-09-30 08673406 uk-gaap:OtherProvisions 2016-09-30 08673406 uk-gaap:WithinOneYear 2015-09-30 08673406 uk-gaap:WithinOneYear 2015-10-01 2016-09-30 08673406 uk-gaap:WithinOneYear 2016-09-30 08673406 uk-gaap:AfterOneYear 2015-09-30 08673406 uk-gaap:AfterOneYear 2015-10-01 2016-09-30 08673406 uk-gaap:AfterOneYear 2016-09-30 08673406 uk-bus:AllOrdinaryShares 2016-09-30 08673406 uk-bus:AllOrdinaryShares 2015-09-30 08673406 uk-bus:OrdinaryShareClass1 2016-09-30 08673406 uk-bus:OrdinaryShareClass2 2016-09-30 08673406 uk-bus:OrdinaryShareClass3 2016-09-30 08673406 uk-bus:OrdinaryShareClass4 2016-09-30 08673406 uk-bus:OrdinaryShareClass5 2016-09-30 08673406 uk-bus:OrdinaryShareClass1 2015-10-01 2016-09-30 08673406 uk-bus:OrdinaryShareClass2 2015-10-01 2016-09-30 08673406 uk-bus:OrdinaryShareClass3 2015-10-01 2016-09-30 08673406 uk-bus:OrdinaryShareClass4 2015-10-01 2016-09-30 08673406 uk-bus:OrdinaryShareClass5 2015-10-01 2016-09-30 08673406 uk-bus:PreferenceShareClass1 2016-09-30 08673406 uk-bus:PreferenceShareClass2 2016-09-30 08673406 uk-bus:PreferenceShareClass3 2016-09-30 08673406 uk-bus:PreferenceShareClass4 2016-09-30 08673406 uk-bus:PreferenceShareClass5 2016-09-30 08673406 uk-bus:PreferenceShareClass1 2015-10-01 2016-09-30 08673406 uk-bus:PreferenceShareClass2 2015-10-01 2016-09-30 08673406 uk-bus:PreferenceShareClass3 2015-10-01 2016-09-30 08673406 uk-bus:PreferenceShareClass4 2015-10-01 2016-09-30 08673406 uk-bus:PreferenceShareClass5 2015-10-01 2016-09-30 08673406 uk-bus:CompanySecretary 2015-10-01 2016-09-30 08673406 uk-bus:RegisteredOffice 2015-10-01 2016-09-30 08673406 uk-bus:EntityAccountantsOrAuditors 2015-10-01 2016-09-30 08673406 uk-bus:EntityAccountantsOrAuditors 2016-09-30 08673406 uk-bus:MainBusiness 2015-10-01 2016-09-30 08673406 uk-bus:EntityBankers 2015-10-01 2016-09-30 08673406 uk-bus:EntityLawyersOrLegalAdvisers 2015-10-01 2016-09-30 08673406 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2015-10-01 2016-09-30 08673406 uk-bus:HighestPaidDirector 2015-10-01 2016-09-30 08673406 uk-bus:HighestPaidDirector 2016-09-30 08673406 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2015-10-01 2016-09-30 08673406 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2015-10-01 2016-09-30 08673406 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2015-10-01 2016-09-30 08673406 uk-bus:AllEntityOfficers 2015-10-01 2016-09-30 08673406 uk-gaap:InvestmentProperties 2015-09-30 08673406 uk-gaap:InvestmentProperties 2015-10-01 2016-09-30 08673406 uk-gaap:InvestmentProperties 2016-09-30 08673406 uk-gaap:IntellectualProperty 2015-10-01 2016-09-30 08673406 uk-gaap:IntellectualProperty 2015-09-30 08673406 uk-gaap:IntellectualProperty 2016-09-30 08673406 uk-countries:UnitedKingdom 2015-10-01 2016-09-30 08673406 uk-countries:Europe 2015-10-01 2016-09-30 08673406 uk-countries:NorthAmerica 2015-10-01 2016-09-30 08673406 uk-countries:SouthAmerica 2015-10-01 2016-09-30 08673406 uk-countries:Asia 2015-10-01 2016-09-30 08673406 uk-countries:RestWorldOutsideUK 2015-10-01 2016-09-30 08673406 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-10-01 2016-09-30 08673406 uk-gaap:LeasedTangibleFixedAssets 2015-10-01 2016-09-30 08673406 uk-gaap:AllSubsidiaries 2015-10-01 2016-09-30 08673406 uk-gaap:AllAssociates 2015-10-01 2016-09-30 08673406 dpl-gaap:CostSales 2015-09-30 08673406 dpl-gaap:CostSales 2016-09-30 08673406 dpl-gaap:CostSales 2015-10-01 2016-09-30 08673406 dpl-gaap:DistributionCosts 2015-10-01 2016-09-30 08673406 dpl-gaap:AdministrativeExpenses 2015-10-01 2016-09-30 08673406 uk-bus:Director1 2015-10-01 2016-09-30 08673406 uk-bus:Director1 2016-09-30 08673406 2014-09-30 08673406 2015-09-30 08673406 2014-10-01 2015-09-30 08673406 uk-gaap:RestatedAmount 2014-09-30 08673406 uk-gaap:RestatedAmount 2015-09-30 08673406 uk-gaap:NetGoodwill 2014-09-30 08673406 uk-gaap:NetGoodwill 2015-09-30 08673406 uk-gaap:NetGoodwill 2014-10-01 2015-09-30 08673406 uk-gaap:OtherIntangibleFixedAssets 2014-10-01 2015-09-30 08673406 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-09-30 08673406 uk-gaap:IntangibleAssetsOtherThanGoodwill 2015-09-30 08673406 uk-gaap:IntangibleAssetsOtherThanGoodwill 2014-10-01 2015-09-30 08673406 uk-gaap:DevelopmentCosts 2014-09-30 08673406 uk-gaap:DevelopmentCosts 2015-09-30 08673406 uk-gaap:DevelopmentCosts 2014-10-01 2015-09-30 08673406 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-09-30 08673406 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-10-01 2015-09-30 08673406 uk-gaap:LandBuildings uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2015-09-30 08673406 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-10-01 2015-09-30 08673406 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2014-09-30 08673406 uk-gaap:LandBuildings uk-gaap:LeasedTangibleFixedAssets 2015-09-30 08673406 uk-gaap:PlantMachinery 2014-10-01 2015-09-30 08673406 uk-gaap:PlantMachinery 2014-09-30 08673406 uk-gaap:PlantMachinery 2015-09-30 08673406 uk-gaap:Vehicles 2014-10-01 2015-09-30 08673406 uk-gaap:Vehicles 2014-09-30 08673406 uk-gaap:Vehicles 2015-09-30 08673406 uk-gaap:FixturesFittings 2014-10-01 2015-09-30 08673406 uk-gaap:FixturesFittings 2014-09-30 08673406 uk-gaap:FixturesFittings 2015-09-30 08673406 uk-gaap:ComputerEquipment 2014-10-01 2015-09-30 08673406 uk-gaap:ComputerEquipment 2014-09-30 08673406 uk-gaap:ComputerEquipment 2015-09-30 08673406 uk-gaap:SharesListedFixedAssetInvestments 2014-09-30 08673406 uk-gaap:SharesListedFixedAssetInvestments 2014-10-01 2015-09-30 08673406 uk-gaap:SharesListedFixedAssetInvestments 2015-09-30 08673406 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-09-30 08673406 uk-gaap:SharesUnlistedFixedAssetInvestments 2014-10-01 2015-09-30 08673406 uk-gaap:SharesUnlistedFixedAssetInvestments 2015-09-30 08673406 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-09-30 08673406 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2014-10-01 2015-09-30 08673406 uk-gaap:FixedAssetInvestmentsOtherThanSharesIncludingLoans 2015-09-30 08673406 uk-gaap:ProvisionsForBadDebts 2014-09-30 08673406 uk-gaap:ProvisionsForBadDebts 2014-10-01 2015-09-30 08673406 uk-gaap:ProvisionsForBadDebts 2015-09-30 08673406 uk-gaap:ProvisionsForDeferredTaxation 2014-09-30 08673406 uk-gaap:ProvisionsForDeferredTaxation 2014-10-01 2015-09-30 08673406 uk-gaap:ProvisionsForDeferredTaxation 2015-09-30 08673406 uk-gaap:OtherProvisions 2014-09-30 08673406 uk-gaap:OtherProvisions 2014-10-01 2015-09-30 08673406 uk-gaap:OtherProvisions 2015-09-30 08673406 uk-gaap:WithinOneYear 2014-09-30 08673406 uk-gaap:WithinOneYear 2014-10-01 2015-09-30 08673406 uk-gaap:WithinOneYear 2015-09-30 08673406 uk-gaap:AfterOneYear 2014-09-30 08673406 uk-gaap:AfterOneYear 2014-10-01 2015-09-30 08673406 uk-gaap:AfterOneYear 2015-09-30 08673406 uk-bus:AllOrdinaryShares 2015-09-30 08673406 uk-bus:AllOrdinaryShares 2014-09-30 08673406 uk-bus:OrdinaryShareClass1 2015-09-30 08673406 uk-bus:OrdinaryShareClass2 2015-09-30 08673406 uk-bus:OrdinaryShareClass3 2015-09-30 08673406 uk-bus:OrdinaryShareClass4 2015-09-30 08673406 uk-bus:OrdinaryShareClass5 2015-09-30 08673406 uk-bus:OrdinaryShareClass1 2014-10-01 2015-09-30 08673406 uk-bus:OrdinaryShareClass2 2014-10-01 2015-09-30 08673406 uk-bus:OrdinaryShareClass3 2014-10-01 2015-09-30 08673406 uk-bus:OrdinaryShareClass4 2014-10-01 2015-09-30 08673406 uk-bus:OrdinaryShareClass5 2014-10-01 2015-09-30 08673406 uk-bus:PreferenceShareClass1 2015-09-30 08673406 uk-bus:PreferenceShareClass2 2015-09-30 08673406 uk-bus:PreferenceShareClass3 2015-09-30 08673406 uk-bus:PreferenceShareClass4 2015-09-30 08673406 uk-bus:PreferenceShareClass5 2015-09-30 08673406 uk-bus:PreferenceShareClass1 2014-10-01 2015-09-30 08673406 uk-bus:PreferenceShareClass2 2014-10-01 2015-09-30 08673406 uk-bus:PreferenceShareClass3 2014-10-01 2015-09-30 08673406 uk-bus:PreferenceShareClass4 2014-10-01 2015-09-30 08673406 uk-bus:PreferenceShareClass5 2014-10-01 2015-09-30 08673406 uk-bus:CompanySecretary 2014-10-01 2015-09-30 08673406 uk-bus:RegisteredOffice 2014-10-01 2015-09-30 08673406 uk-bus:EntityAccountantsOrAuditors 2014-10-01 2015-09-30 08673406 uk-bus:EntityAccountantsOrAuditors 2015-09-30 08673406 uk-bus:MainBusiness 2014-10-01 2015-09-30 08673406 uk-bus:EntityBankers 2014-10-01 2015-09-30 08673406 uk-bus:EntityLawyersOrLegalAdvisers 2014-10-01 2015-09-30 08673406 uk-gaap:BeforeAnyAdjustmentsForAmortisationImpairment uk-gaap:BeforeAnyAdjustmentsForExceptionalItems 2014-10-01 2015-09-30 08673406 uk-bus:HighestPaidDirector 2014-10-01 2015-09-30 08673406 uk-bus:HighestPaidDirector 2015-09-30 08673406 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-10-01 2015-09-30 08673406 uk-bus:AllOrdinaryShares uk-gaap:DividendsPaid 2014-10-01 2015-09-30 08673406 uk-bus:AllOrdinaryShares uk-gaap:DividendsProposed 2014-10-01 2015-09-30 08673406 uk-bus:AllEntityOfficers 2014-10-01 2015-09-30 08673406 uk-gaap:InvestmentProperties 2014-09-30 08673406 uk-gaap:InvestmentProperties 2014-10-01 2015-09-30 08673406 uk-gaap:InvestmentProperties 2015-09-30 08673406 uk-gaap:IntellectualProperty 2014-10-01 2015-09-30 08673406 uk-gaap:IntellectualProperty 2014-09-30 08673406 uk-gaap:IntellectualProperty 2015-09-30 08673406 uk-countries:UnitedKingdom 2014-10-01 2015-09-30 08673406 uk-countries:Europe 2014-10-01 2015-09-30 08673406 uk-countries:NorthAmerica 2014-10-01 2015-09-30 08673406 uk-countries:SouthAmerica 2014-10-01 2015-09-30 08673406 uk-countries:Asia 2014-10-01 2015-09-30 08673406 uk-countries:RestWorldOutsideUK 2014-10-01 2015-09-30 08673406 uk-gaap:OwnedOrFreeholdTangibleFixedAssets 2014-10-01 2015-09-30 08673406 uk-gaap:LeasedTangibleFixedAssets 2014-10-01 2015-09-30 08673406 uk-gaap:AllSubsidiaries 2014-10-01 2015-09-30 08673406 uk-gaap:AllAssociates 2014-10-01 2015-09-30 08673406 dpl-gaap:CostSales 2014-09-30 08673406 dpl-gaap:CostSales 2015-09-30 08673406 dpl-gaap:CostSales 2014-10-01 2015-09-30 08673406 dpl-gaap:DistributionCosts 2014-10-01 2015-09-30 08673406 dpl-gaap:AdministrativeExpenses 2014-10-01 2015-09-30 08673406 uk-bus:Director1 2014-10-01 2015-09-30 08673406 uk-bus:Director1 2015-09-30

Registered number: 08673406

Freya Accounts Ltd

Abbreviated accounts

For The Year Ended 30 September 2016

Freya Accounts Ltd

Company No. 08673406

Abbreviated Balance Sheet 30 September 2016

Abbreviated Balance Sheet

		2016		2015
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	2		4,000		6,000
Tangible Assets	3		1,759		1,818

			5,759		7,818
CURRENT ASSETS
Debtors		9,427		7,441
Cash at bank and in hand		22,562		20,417

		31,989		27,858
Creditors: Amounts Falling Due Within One Year		(20,168 )		(16,965 )

NET CURRENT ASSETS (LIABILITIES)			11,821		10,893

TOTAL ASSETS LESS CURRENT LIABILITIES			17,580		18,711

NET ASSETS			17,580		18,711

CAPITAL AND RESERVES
Called up share capital	4		10		1
Profit and Loss Account			17,570		18,710

SHAREHOLDERS' FUNDS			17,580		18,711

Freya Accounts Ltd

Company No. 08673406

Abbreviated Balance Sheet (continued) 30 September 2016

For the year ending 30 September 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2015).

On behalf of the board

Mrs Sarah Williams

22/05/2017

Page 1

Freya Accounts Ltd

Notes to the Abbreviated Accounts

For The Year Ended 30 September 2016

Notes to the Abbreviated Accounts

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

1.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

1.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

1.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Reducing Balance

2. Intangible Assets


	Total
Cost	£
As at 1 October 2015	10,000

As at 30 September 2016	10,000

Amortisation
As at 1 October 2015	4,000
Provided during the period	2,000

As at 30 September 2016	6,000

Net Book Value
As at 30 September 2016	4,000

As at 1 October 2015	6,000

Page 2

Freya Accounts Ltd

Notes to the Abbreviated Accounts (continued)

For The Year Ended 30 September 2016

3. Tangible Assets


	Total
Cost	£
As at 1 October 2015	2,565
Additions	474

As at 30 September 2016	3,039

Depreciation
As at 1 October 2015	747
Provided during the period	533

As at 30 September 2016	1,280

Net Book Value
As at 30 September 2016	1,759

As at 1 October 2015	1,818

4. Share Capital

	Value	Number	2016	2015
Allotted, called up and fully paid	£		£	£
Ordinary shares	1.000	10	10	1

5. Transactions With and Loans to Directors

Dividends paid to directors

6. Ultimate Controlling Party

The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.

Page 3