THE FREEHOLD ACQUISITION CORPORATION LIMITED

• ⚠

  Annual accounts overdue

  Due 2025-12-31.

• ⚠

  Material uncertainty over going concern

  As none of the current investments, described above, or the potential income streams under consideration are yet certain, these circumstances constitute a material uncertainty that may cast significant doubt on the group's ability to continue as a going concern.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -15.6%

  £240,949 → £203,340

• Cash

  -1.9%

  £30,763,546 → £30,185,133

• Net assets

  -58.7%

  -£29,602,872 → -£46,969,214

• Employees

  0%

  6 → 6

• Operating profit

  -10.5%

  -£2,552,618 → -£2,820,046

• Profit before tax

  -332.9%

  £7,228,378 → -£16,832,721

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

Accounting basis

FRS 102 §1A

Reporting scope

Consolidated group

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“As none of the current investments, described above, or the potential income streams under consideration are yet certain, these circumstances constitute a material uncertainty that may cast significant doubt on the group's ability to continue as a going concern.”

Group structure

1. THE FREEHOLD ACQUISITION CORPORATION LIMITED · parent
   1. Emerald Ground Rent Unit Trust No. 3 99.01% · Jersey · Investment
   2. Emerald Ground Rent Unit Trust No. 6 50% · Jersey · Investment
   3. Emerald Ground Rent Unit Trust No. 7 50% · Jersey · Investment
   4. Emerald Ground Rent Unit Trust No. 8 50% · Jersey · Investment

Significant events

• “The legislative landscape has created some uncertainty for the residential leasehold market: including the Leasehold Reform (Ground Rent) Act 2022 and Leasehold and Reform Act 2024 which bans creation of leasehold properties on newly built houses and permits long leaseholders to extend or repurchase their lease.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

1

last 12 months

Capital events

3

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.