Company No: 09516117 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

S J Frost

REGISTERED OFFICE	Treviot House
	186-192 High Road
	Ilford
	IG1 1LR
	United Kingdom

COMPANY NUMBER

09516117 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	5,900		7,111
		5,900		7,111
Current assets
Debtors	5	1,762,907		1,567,509
Cash at bank and in hand		64,111		102,033
		1,827,018		1,669,542
Creditors: amounts falling due within one year	6	( 196,049)		( 190,091)
Net current assets		1,630,969		1,479,451
Total assets less current liabilities		1,636,869		1,486,562
Provision for liabilities		( 1,475)		( 1,102)
Net assets		1,635,394		1,485,460
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,635,294		1,485,360
Total shareholder's funds		1,635,394		1,485,460

For the financial year ending 31 March 2025 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 of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Frostincluded Limited (registered number: 09516117) were approved and authorised for issue by the Director on 04 August 2025. They were signed on its behalf by:

S J Frost Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Frostincluded Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Domain is being amortised evenly over its estimated useful life of four years.

Other intangible assets

4 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	5 years straight line
Computer equipment	4 years straight line

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	8		7

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	60,631		60,631
At 31 March 2025	60,631		60,631
Accumulated amortisation
At 01 April 2024	60,631		60,631
At 31 March 2025	60,631		60,631
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

4. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 April 2024	1,909		18,688		20,597
Additions	0		4,846		4,846
Disposals	0		( 2,570)		( 2,570)
At 31 March 2025	1,909		20,964		22,873
Accumulated depreciation
At 01 April 2024	382		13,104		13,486
Charge for the financial year	382		3,105		3,487
At 31 March 2025	764		16,209		16,973
Net book value
At 31 March 2025	1,145		4,755		5,900
At 31 March 2024	1,527		5,584		7,111

5. Debtors

	2025		2024
	£		£
Trade debtors	395,569		334,529
Amounts owed by related parties	1,300,939		1,225,939
Other debtors	66,399		7,041
	1,762,907		1,567,509

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	23,693		38,204
Taxation and social security	155,803		111,323
Other creditors	16,553		40,564
	196,049		190,091

7. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Amounts Advanced	60,000		75,021
Amounts Repaid	(471)		(80,288)

At the year end the balance owing to the company was £59,299 (2024 - £1,288). The advances are made are interest free and repayable on demand.