FRCS Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04343138

		31 August 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Cash at bank and in hand		128		286

		128		286
Creditors: Amounts Falling Due Within One Year	5	(17,474 )		(17,632 )

NET CURRENT ASSETS (LIABILITIES)			(17,346 )		(17,346 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(17,346 )		(17,346 )

NET LIABILITIES			(17,346 )		(17,346 )

CAPITAL AND RESERVES
Called up share capital	6		6,000		6,000
Profit and Loss Account			(23,346 )		(23,346 )

SHAREHOLDERS' FUNDS			(17,346)		(17,346)

For the period ending 31 August 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kevin Dunn

Director

01/09/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

FRCS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04343138 . The registered office is 1 Walnut Tree Lane, Bishops Stortford, Herts., CM23 1JF.

2. Accounting Policies

2.1. 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).

2.2. 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:

Fixtures & Fittings

25%

3. Average Number of Employees

Average number of employees, including directors, during the period was:

	31 August 2025	31 December 2024
Office and administration	1	1

	1	1

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 January 2025	4,223

As at 31 August 2025	4,223

Depreciation
As at 1 January 2025	4,223

As at 31 August 2025	4,223

Net Book Value
As at 31 August 2025	-

As at 1 January 2025	-

5. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 December 2024
	£	£
Directors' loan accounts	17,474	17,632

Old outstanding funds owed to related parties under other creditors have been transferred to reserves.

These amounts are all over 8 years old.

Page 2

Page 3

FRCS Limited

Notes to the Financial Statements (continued)

For the Period 1 January 2025 to 31 August 2025

6. Share Capital

	31 August 2025	31 December 2024
	£	£
Allotted, Called up and fully paid	6,000	6,000