REGISTERED NUMBER: 05036254 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

FRAKTIV POST PRODUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O N da Costa

SECRETARY:

Mrs Y M da Costa

REGISTERED OFFICE:

c/o B20 Ltd

Charwell House

Wilsom Road

Alton

Hampshire

GU34 2PP

REGISTERED NUMBER:

05036254 (England and Wales)

ACCOUNTANTS:

B20 Limited

Chartered Certified Accountants

Charwell House

Wilsom Road

Alton

Hampshire

GU34 2PP

FIXED ASSETS

Tangible assets

4

3,441

3,226

CURRENT ASSETS

Debtors

5

24,010

16,714

Cash at bank

168,046

162,356

192,056

179,070

CREDITORS

Amounts falling due within one year

6

(30,333

)

(19,717

)

NET CURRENT ASSETS

161,723

159,353

TOTAL ASSETS LESS CURRENT LIABILITIES

165,164

162,579

CREDITORS

Amounts falling due after more than one year

7

(4,343

)

(41,530

)

NET ASSETS

160,821

121,049

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

160,721

120,949

SHAREHOLDERS' FUNDS

160,821

121,049

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 28 November 2025 and were signed by:

O N da Costa - Director

1.	STATUTORY INFORMATION

FRAKTIV POST PRODUCTION LIMITED 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.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities, stated net of discount and sales taxes.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

20% on reducing balance

Tangible assets are stated in the balance sheet at cost less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from banks and to and from related parties

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If evidence of impairment is found an impairment loss is recognised in the profit and loss account.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 March 2024

16,556

4,977

21,533

Additions

1,882

-

1,882

At 28 February 2025

18,438

4,977

23,415

DEPRECIATION

At 1 March 2024

13,468

4,839

18,307

Charge for year

1,640

27

1,667

At 28 February 2025

15,108

4,866

19,974

NET BOOK VALUE

At 28 February 2025

3,330

111

3,441

At 29 February 2024

3,088

138

3,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

24,010

16,714

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Taxation and social security

15,023

18,878

Other creditors

15,310

839

30,333

19,717

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

4,343

6,530

Other creditors

-

35,000

4,343

41,530

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is O N da Costa.