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2024-03-31 10509608 dpl:GroupUndertakings 2023-04-01 2024-03-31 10509608 dpl:ParticipatingInterests 2023-04-01 2024-03-31 10509608 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 10509608 core:ListedExchangeTraded 2023-04-01 2024-03-31 10509608 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 10509608 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 10509608 core:NetGoodwill 2025-03-31 10509608 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 10509608 core:LandBuildings 2025-03-31 10509608 core:PlantMachinery 2025-03-31 10509608 core:Vehicles 2025-03-31 10509608 core:FurnitureFittings 2025-03-31 10509608 core:OfficeEquipment 2025-03-31 10509608 core:AfterOneYear 2025-03-31 10509608 core:WithinOneYear 2025-03-31 10509608 core:ListedExchangeTraded 2025-03-31 10509608 core:UnlistedNon-exchangeTraded 2025-03-31 10509608 core:ShareCapital 2025-03-31 10509608 core:SharePremium 2025-03-31 10509608 core:RevaluationReserve 2025-03-31 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FROZENLY LIMITED

Registered Number
10509608
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

FROZENLY LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | OSBORNE, Rebecca

Registered Address | 22 Newlands
| Dawlish
| EX7 0DZ

Registered Number | 10509608 (England and Wales)

FROZENLY LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,735 |  |  |  | 3,647
|  |  |  | 2,735 |  |  |  | 3,647
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 63,389 |  |  |  | 44,087 |  |
Debtors | 5 | 26,850 |  |  |  | 47,612 |  |
Cash at bank and on hand |  | 7,749 |  |  |  | 15,342 |  |
|  | 97,988 |  |  |  | 107,041 |  |
Creditors amounts falling due within one year | 6 | (104,096) |  |  |  | (121,921) |  |
Net current assets (liabilities) |  |  |  | (6,108) |  |  |  | (14,880)
Total assets less current liabilities |  |  |  | (3,373) |  |  |  | (11,233)
Creditors amounts falling due after one year | 7 |  |  | (7,078) |  |  |  | (10,112)
Net assets |  |  |  | (10,451) |  |  |  | (21,345)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 10,942 |  |  |  | 10,942
Share premium |  |  |  | 105,375 |  |  |  | 105,375
Profit and loss account |  |  |  | (126,768) |  |  |  | (137,662)
Shareholders' funds |  |  |  | (10,451) |  |  |  | (21,345)

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 October 2025, and are signed on its behalf by:
OSBORNE, Rebecca Director Registered Company No. 10509608

FROZENLY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 23,750 |  | 23,750
| At 31 March 25 | 23,750 |  | 23,750
| Depreciation and impairment
| At 01 April 24 | 20,103 |  | 20,103
| Charge for year | 912 |  | 912
| At 31 March 25 | 21,015 |  | 21,015
| Net book value
| At 31 March 25 | 2,735 |  | 2,735
| At 31 March 24 | 3,647 |  | 3,647

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 63,389 |  | 44,087
| Total | 63,389 |  | 44,087

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 26,850 |  | 47,609
| Other debtors | - |  | 3
| Total | 26,850 |  | 47,612

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 26,839 |  | 31,391
| Taxation and social security | 2,158 |  | 3,105
| Other creditors | 74,638 |  | 87,025
| Accrued liabilities and deferred income | 461 |  | 400
| Total | 104,096 |  | 121,921

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 7,078 |  | 10,112
| Total | 7,078 |  | 10,112