E H Frost & Son Ltd - Filleted accounts

Registered number

04781665

E H Frost & Son Ltd

Filleted Accounts

30 June 2025

E H Frost & Son Ltd

Registered number:		04781665

Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		2,335			9,747

Current assets
Stocks		750			750
Debtors	5	13,267			67
Cash at bank and in hand		1			1,182
		14,018			1,999

Creditors: amounts falling due within one year	6	(45,374)			(6,743)

Net current liabilities			(31,356)			(4,744)

Total assets less current liabilities			(29,021)			5,003

Creditors: amounts falling due after more than one year	7		(3,857)			(7,328)



Net liabilities			(32,878)			(2,325)

Capital and reserves
Called up share capital			182			182
Profit and loss account			(33,060)			(2,507)

Shareholders' funds			(32,878)			(2,325)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Richard Frost
Director
Approved by the board on 3 December 2025

E H Frost & Son Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Motor Vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2





3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 July 2024					30,000
	At 30 June 2025					30,000

	Amortisation
	At 1 July 2024					30,000
	At 30 June 2025					30,000

	Net book value
	At 30 June 2025					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2024	30,090		17,459		47,549
	Disposals	(3,700)		-		(3,700)
	At 30 June 2025	26,390		17,459		43,849

	Depreciation
	At 1 July 2024	23,155		14,647		37,802
	Charge for the year	4,859		703		5,562
	On disposals	(1,850)		-		(1,850)
	At 30 June 2025	26,164		15,350		41,514

	Net book value
	At 30 June 2025	226		2,109		2,335
	At 30 June 2024	6,935		2,812		9,747


5	Debtors			2025		2024
£					£

	Trade debtors			13,200		-
	Other debtors			67		67
				13,267		67







6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			15,871		2,265
	Trade creditors			248		227
	Taxation and social security costs			288		1,004
	Other creditors			28,967		3,247
				45,374		6,743


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			3,857		7,328


8	Other information

	E H Frost & Son Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Alva Glen
	Oldborough
	Morchard Bishop
	Devon
	EX17 6SQ