REGISTERED NUMBER: 06428439 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

FROST AND CO LETTINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

P A Johnson

SECRETARY:

P A Johnson

REGISTERED OFFICE:

22 Poole Hill

Bournemouth

Dorset

BH2 5PS

REGISTERED NUMBER:

06428439 (England and Wales)

ACCOUNTANTS:

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

-

Investments

6

369,772

369,772

369,772

369,772

CURRENT ASSETS

Debtors

7

37,249

8,073

Cash at bank and in hand

78,060

98,069

115,309

106,142

CREDITORS

Amounts falling due within one year

8

327,842

343,247

NET CURRENT LIABILITIES

(212,533

)

(237,105

)

TOTAL ASSETS LESS CURRENT LIABILITIES

157,239

132,667

CREDITORS

Amounts falling due after more than one year

9

3,485

13,923

NET ASSETS

153,754

118,744

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

153,744

118,734

SHAREHOLDERS' FUNDS

153,754

118,744

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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 22 September 2025 and were signed by:

P A Johnson - Director

1.	STATUTORY INFORMATION

Frost And Co Lettings Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about Frost And Co Lettings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents commissions receivable during the year, excluding Value Added Tax.

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.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Fixed asset are initially included at cost.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 March 2024

and 28 February 2025

1,000

AMORTISATION

At 1 March 2024

and 28 February 2025

1,000

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2024

and 28 February 2025

11,933

DEPRECIATION

At 1 March 2024

and 28 February 2025

11,933

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2024

and 28 February 2025

369,772

NET BOOK VALUE

At 28 February 2025

369,772

At 29 February 2024

369,772

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by participating interests

29,140

-

Other debtors

8,109

8,073

37,249

8,073

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,438

10,175

Amounts owed to group undertakings

44,701

49,112

Amounts owed to participating interests

147,106

-

Taxation and social security

66,728

58,512

Other creditors

58,869

225,448

327,842

343,247

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,485

13,923

10.	RELATED PARTY DISCLOSURES

TRANSACTIONS WITH COMPANIES UNDER COMMON OWNERSHIP

Non interest bearing loans on which no terms of repayment have been agreed. The amount due to companies under common control at the balance sheet date amounted to £NIL (2024 - £177,531).

TRANSACTIONS WITH PARTICIPATING INTERESTS

Non interest bearing loans on which no terms of repayment have been agreed. The amount due to participating interests at the balance sheet date amounted to £147,106 (2024 - £NIL). The amount due from participating interests at the balance sheet date amounted to £29,140 (2024 - £NIL).

TRANSACTIONS WITH GROUP COMPANIES

Non interest bearing loans on which no terms of repayment have been agreed. The amount due to group companies at the balance sheet date amounted to £44,701 (2024 - £49,112).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Frost And Co Lettings Ltd for the year ended 28 February 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Frost And Co Lettings Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Frost And Co Lettings Ltd and state those matters that we have agreed to state to the director of Frost And Co Lettings Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Frost And Co Lettings Ltd and its director for our work or for this report.

It is your duty to ensure that Frost And Co Lettings Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Frost And Co Lettings Ltd. You consider that Frost And Co Lettings Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Frost And Co Lettings Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Carter & Coley

Chartered Accountants

3 Durrant Road

Bournemouth

Dorset

BH2 6NE

22 September 2025