Acorah Software Products - Accounts Production 16.5.460 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 01024973 Mrs Daphne Frost Mr Kevin Frost Mr Timothy Horner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01024973 2023-09-30 01024973 2024-09-30 01024973 2023-10-01 2024-09-30 01024973 frs-core:CurrentFinancialInstruments 2024-09-30 01024973 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 01024973 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 01024973 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 01024973 frs-core:CapitalRedemptionReserve 2024-09-30 01024973 frs-core:RevaluationReserve 2023-09-30 01024973 frs-core:RevaluationReserve 2024-09-30 01024973 frs-core:ShareCapital 2024-09-30 01024973 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 01024973 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 01024973 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 01024973 frs-bus:SmallEntities 2023-10-01 2024-09-30 01024973 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 01024973 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 01024973 frs-bus:Director1 2023-10-01 2024-09-30 01024973 frs-bus:Director2 2023-10-01 2024-09-30 01024973 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 01024973 frs-core:CurrentFinancialInstruments 1 2024-09-30 01024973 frs-countries:EnglandWales 2023-10-01 2024-09-30 01024973 2022-09-30 01024973 2023-09-30 01024973 2022-10-01 2023-09-30 01024973 frs-core:CurrentFinancialInstruments 2023-09-30 01024973 frs-core:CapitalRedemptionReserve 2023-09-30 01024973 frs-core:RevaluationReserve 2023-09-30 01024973 frs-core:ShareCapital 2023-09-30 01024973 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 01024973 frs-core:CurrentFinancialInstruments 1 2023-09-30
Registered number: 01024973
F.C. Frost Limited
Financial Statements
For The Year Ended 30 September 2024
Hill Wooldridge Accountants Ltd
Chartered Certified Accountants
55 Crown Street
Brentwood
Essex
CM14 4BD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01024973
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 750,000 750,000
750,000 750,000
CURRENT ASSETS
Debtors 5 4,330 7,729
Cash at bank and in hand 21,122 12,535
25,452 20,264
Creditors: Amounts Falling Due Within One Year 6 (148,643 ) (92,160 )
NET CURRENT ASSETS (LIABILITIES) (123,191 ) (71,896 )
TOTAL ASSETS LESS CURRENT LIABILITIES 626,809 678,104
NET ASSETS 626,809 678,104
CAPITAL AND RESERVES
Called up share capital 7 475 475
Revaluation reserve 8 330,101 330,101
Capital redemption reserve 470 470
Profit and Loss Account 295,763 347,058
SHAREHOLDERS' FUNDS 626,809 678,104
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 Frost
Director
28th September 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
F.C. Frost Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01024973 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold no depreciation charged
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 October 2023 750,000
As at 30 September 2024 750,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2024 750,000
As at 1 October 2023 750,000
5. Debtors
2024 2023
£ £
Due within one year
Other deposits 3,423 5,022
VAT 907 2,707
4,330 7,729
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 3,679 3,111
Directors' loan accounts 144,964 89,049
148,643 92,160
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 475 475
8. Reserves
Revaluation Reserve
£
As at 1 October 2023 330,101
As at 30 September 2024 330,101
Page 4