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Company Registration No. 12048770 (England and Wales)
Frah Consulting Limited Unaudited accounts for the year ended 31 March 2025
Frah Consulting Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Frah Consulting Limited Company Information for the year ended 31 March 2025
Director
Robin Samuel Bailey-Watts
Company Number
12048770 (England and Wales)
Registered Office
2 Kensington Avenue Cheltenham Gloucestershire GL50 2NQ England
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Frah Consulting Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
255
1,060
Current assets
Debtors
5
35,249
39,393
Cash at bank and in hand
2,751
5,037
38,000
44,430
Creditors: amounts falling due within one year
6
(31,382)
(33,402)
Net current assets
6,618
11,028
Total assets less current liabilities
6,873
12,088
Creditors: amounts falling due after more than one year
7
(5,521)
(9,390)
Net assets
1,352
2,698
Capital and reserves
Called up share capital
1
1
Profit and loss account
1,351
2,697
Shareholders' funds
1,352
2,698
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 November 2025 and were signed on its behalf by
Robin Samuel Bailey-Watts Director Company Registration No. 12048770
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Frah Consulting Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Frah Consulting Limited is a private company, limited by shares, registered in England and Wales, registration number 12048770. The registered office is 2 Kensington Avenue, Cheltenham, Gloucestershire, GL50 2NQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% straight line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
4,026
At 31 March 2025
4,026
Depreciation
At 1 April 2024
2,966
Charge for the year
805
At 31 March 2025
3,771
Net book value
At 31 March 2025
255
At 31 March 2024
1,060
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Frah Consulting Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
32,785
39,393
Amounts falling due after more than one year
Trade debtors
2,464
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,424
5,424
VAT
7,438
5,975
Taxes and social security
18,070
21,553
Accruals
450
450
31,382
33,402
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
5,521
9,390
8
Loans to directors
Director owes the limited company £32,785.38 at 31/03/25 (£39,392.71 - 31/03/24). Interest has been charged at the official rate of interest. Corporation tax has been charged on the closing balance at 33.75% until the loan has been repaid.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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