3 Files in freeze folder, sh.py and flashbdev.py and symbolic links.

freeze % ls -all
-rwxrwxrwx  1 pac  staff    118  5 січ 21:18 flashbdev.py
-rwxrwxrwx  1 pac  staff   1463  7 кві  2019 sh.py
-rwxrwxrwx  1 pac  staff     63  5 січ 21:18 test.py

Frozen Folder is called during make and all 3 are built with MPY:

make -j8 BOARD=holyiot_18010 SD=s140 FROZEN_MPY_DIR=freeze MICROPY_FATFS=1
Use make V=1 or set BUILD_VERBOSE in your environment to increase build verbosity.
Warning: FROZEN_MPY_DIR is deprecated in favour of FROZEN_MANIFEST
.....
mkdir -p build-holyiot_18010-s140/py/
MPY freeze/test.py
MPY freeze/sh.py
MPY freeze/flashbdev.py
Create build-holyiot_18010-s140/pins_gen.c

But my 2 symbolic linked files not available in REPL:

>>> help('modules')
__main__          machine           test              uos
ble               math              time              ustruct
board             micropython       uarray            utime
builtins          random            ubluepy
gc                sys               ucollections
Plus any modules on the filesystem