Frost Agency Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09793723

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,135		3,984

			3,135		3,984
CURRENT ASSETS
Debtors	5	6,103		26,869
Cash at bank and in hand		16,998		16,738

		23,101		43,607
Creditors: Amounts Falling Due Within One Year	6	(14,529 )		(9,463 )

NET CURRENT ASSETS (LIABILITIES)			8,572		34,144

TOTAL ASSETS LESS CURRENT LIABILITIES			11,707		38,128

NET ASSETS			11,707		38,128

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			11,697		38,118

SHAREHOLDERS' FUNDS			11,707		38,128

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Frost Agency Limited

Balance Sheet (continued)

As At 30 September 2024

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Lewis Frost

Director

10 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Frost Agency Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09793723 . The registered office is 102 Fairhaven Avenue, West Mersea, Colchester, CO5 8BS.

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.

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:

Fixtures & Fittings	15% - Reducing Balance
Computer Equipment	25% - Reducing Balance

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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Frost Agency Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2023	2,031	7,463	9,494

As at 30 September 2024	2,031	7,463	9,494

Depreciation
As at 1 October 2023	564	4,946	5,510
Provided during the period	220	629	849

As at 30 September 2024	784	5,575	6,359

Net Book Value
As at 30 September 2024	1,247	1,888	3,135

As at 1 October 2023	1,467	2,517	3,984

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	3,820	24,175
Other debtors	2,283	2,694

	6,103	26,869

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	242	-
Amounts owed to participating interests	12,500	-
Other creditors	877	460
Taxation and social security	910	9,003

	14,529	9,463

7. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10	10

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