REGISTERED NUMBER: 13944036 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Fraqter Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss L S van Ravensteijn

REGISTERED OFFICE:

Solent House

107A Alma Road

Southampton

SO14 6UY

REGISTERED NUMBER:

13944036 (England and Wales)

ACCOUNTANTS:

Thomas Croft Limited

Accountants And Taxation Consultants

Solent House

107a Alma Road

Portswood

Southampton

Hampshire

SO14 6UY

FIXED ASSETS

Tangible assets

4

1,160

1,539

CURRENT ASSETS

Stocks

5

11,180

-

Debtors

6

80,539

51,903

Cash at bank

47,051

24,313

138,770

76,216

CREDITORS

Amounts falling due within one year

7

30,318

23,193

NET CURRENT ASSETS

108,452

53,023

TOTAL ASSETS LESS CURRENT LIABILITIES

109,612

54,562

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

108,612

53,562

SHAREHOLDERS' FUNDS

109,612

54,562

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 31 December 2025 and were signed by:

Miss L S van Ravensteijn - Director

1.	STATUTORY INFORMATION

Fraqter Ltd 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.

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

2,790

Additions

574

At 31 March 2025

3,364

DEPRECIATION

At 1 April 2024

1,251

Charge for year

953

At 31 March 2025

2,204

NET BOOK VALUE

At 31 March 2025

1,160

At 31 March 2024

1,539

5.

STOCKS

31.3.25

31.3.24

£

£

Work-in-progress

11,180

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

17,689

51,318

Directors' current accounts

61,869

-

VAT

981

585

80,539

51,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

544

-

Corporation tax

28,464

17,891

Social security and other taxes

-

479

Directors' current accounts

-

3,564

Accrued expenses

1,310

1,259

30,318

23,193

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 April 2024

53,562

Profit for the year

92,750

Dividends

(37,700

)

At 31 March 2025

108,612

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Miss L S van Ravensteijn

Balance outstanding at start of year

(3,564

)

(50,892

)

Amounts advanced

108,787

98,541

Amounts repaid

(43,354

)

(51,213

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

61,869

(3,564

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,700 were paid to the director .

The company was under the control of Ms L Van Ravensteijn throughout the current period. Ms L Van Ravensteijn is the managing director and majority shareholder.

No transactions with related parties were undertaken such as are required to be disclosed under Section 1a (Small Entities) for Financial Reporting Standard 102.