REGISTERED NUMBER: 00366149 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Frost (Rochdale) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S H Hallett

SECRETARY:

REGISTERED OFFICE:

Eagle Ironworks

Crawford Street

Rochdale

Lancashire

OL16 5NU

REGISTERED NUMBER:

00366149 (England and Wales)

ACCOUNTANTS:

Calderbrook House Ltd

Trent Industrial Estate

Shaw

Oldham

Greater Manchester

OL2 7UT

FIXED ASSETS

Tangible assets

4

209,317

15,897

Investment property

5

157,373

157,373

366,690

173,270

CURRENT ASSETS

Stocks

-

5,624

Debtors

6

16,984

26,892

Cash at bank

4,526

604

21,510

33,120

CREDITORS

Amounts falling due within one year

7

218,121

62,829

NET CURRENT LIABILITIES

(196,611

)

(29,709

)

TOTAL ASSETS LESS CURRENT LIABILITIES

170,079

143,561

CAPITAL AND RESERVES

Called up share capital

9,947

9,947

Retained earnings

160,132

133,614

170,079

143,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 December 2025 and were signed by:

S H Hallett - Director

1.	STATUTORY INFORMATION

Frost (Rochdale) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

28,476

67,841

96,317

Additions

194,000

830

194,830

At 30 April 2025

222,476

68,671

291,147

DEPRECIATION

At 1 May 2024

22,511

57,909

80,420

Charge for year

298

1,112

1,410

At 30 April 2025

22,809

59,021

81,830

NET BOOK VALUE

At 30 April 2025

199,667

9,650

209,317

At 30 April 2024

5,965

9,932

15,897

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

157,373

NET BOOK VALUE

At 30 April 2025

157,373

At 30 April 2024

157,373

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

11,900

16,420

Other debtors

5,084

10,472

16,984

26,892

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

4,095

3,633

Taxation and social security

10,654

17,892

Other creditors

203,372

41,304

218,121

62,829