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REGISTERED NUMBER: 13324305 (England and Wales)















FRCC LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2023






FRCC LIMITED (REGISTERED NUMBER: 13324305)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FRCC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2023







DIRECTOR: P J Prior



REGISTERED OFFICE: W H Prior
Railway Court
Doncaster
South Yorkshire
DN4 5FB



REGISTERED NUMBER: 13324305 (England and Wales)



ACCOUNTANTS: W H Prior
Chartered Certified Accountants
Railway Court
Off Ten Pound Walk
Doncaster
South Yorkshire
DN4 5FB



BANKERS: National Westminster Bank PLC

FRCC LIMITED (REGISTERED NUMBER: 13324305)

BALANCE SHEET
30TH APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,356 7,715

CURRENT ASSETS
Debtors 5 14,367 20,236
Cash at bank 589 2,401
14,956 22,637
CREDITORS
Amounts falling due within one year 6 15,782 20,647
NET CURRENT (LIABILITIES)/ASSETS (826 ) 1,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

530

9,705

PROVISIONS FOR LIABILITIES 258 1,466
NET ASSETS 272 8,239

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 172 8,139
SHAREHOLDERS' FUNDS 272 8,239

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th April 2024 and were signed by:





P J Prior - Director


FRCC LIMITED (REGISTERED NUMBER: 13324305)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023


1. STATUTORY INFORMATION

FRCC 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 net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods - Turnover from the sale of goods is recognised at the point of sale.

Rendering of services - Turnover from the provision of services is recognised on completion of the service and, for engagements spanning the balance sheet date, it is recognised by reference to the stage of completion at the balance sheet date.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on cost and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

FRCC LIMITED (REGISTERED NUMBER: 13324305)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st May 2022 10,083
Disposals (8,025 )
At 30th April 2023 2,058
DEPRECIATION
At 1st May 2022 2,368
Charge for year 340
Eliminated on disposal (2,006 )
At 30th April 2023 702
NET BOOK VALUE
At 30th April 2023 1,356
At 30th April 2022 7,715

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts recoverable on contract - 1,600
Other debtors 14,367 18,636
14,367 20,236

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 6,606 9,046
Other creditors 9,176 11,601
15,782 20,647

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30th April 2023 and the period ended 30th April 2022:

2023 2022
£    £   
P J Prior
Balance outstanding at start of year (338 ) -
Amounts advanced 923 (338 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 585 (338 )

8. ULTIMATE CONTROLLING PARTY

The controlling party is P J Prior.