REGISTERED NUMBER: 07791769 (United Kingdom)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

CHARLES FRANK FINANCE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,848

3,334

Investments

5

10,000

10,000

11,848

13,334

CURRENT ASSETS

Debtors

6

3,810

4,030

Cash at bank and in hand

179,019

192,231

182,829

196,261

CREDITORS

Amounts falling due within one year

7

9,396

13,269

NET CURRENT ASSETS

173,433

182,992

TOTAL ASSETS LESS CURRENT LIABILITIES

185,281

196,326

PROVISIONS FOR LIABILITIES

719

719

NET ASSETS

184,562

195,607

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

184,462

195,507

SHAREHOLDERS' FUNDS

184,562

195,607

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

Mr J C Lugsdin - Director

1.	STATUTORY INFORMATION

Charles Frank Finance Limited is a private company, limited by shares , registered in United Kingdom. The company's registered number and registered office address are as below:

Registered number:

07791769

Registered office:

89 Cardiff Road Taffs Wells

Cardiff

South Wales

CF17 7PL

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.

Fixtures and fittings

-

20% Straight line

Computer equipment

-

33% Straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 December 2024

6,851

15,171

22,022

Additions

1,099

-

1,099

At 30 November 2025

7,950

15,171

23,121

DEPRECIATION

At 1 December 2024

6,766

11,922

18,688

Charge for year

450

2,135

2,585

At 30 November 2025

7,216

14,057

21,273

NET BOOK VALUE

At 30 November 2025

734

1,114

1,848

At 30 November 2024

85

3,249

3,334

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

10,000

NET BOOK VALUE

At 30 November 2025

10,000

At 30 November 2024

10,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

3,810

4,030

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

5,651

8,310

Pension Liability

1,007

1,045

Directors' current accounts

38

1,574

Accrued expenses

2,700

2,340

9,396

13,269

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100