FROSTBEECH LIMITED

Report and Accounts

30 April 2025

Registered number

06790261

FROSTBEECH LIMITED
Registered number:		06790261
Balance Sheet
as at 30 April 2025


Notes			2025			2024
£				£
Current assets
Stocks		3,000			4,511
Cash at bank and in hand		10,959			35,424
		13,959			39,935

Creditors: amounts falling due within one year	3	(11,223)			(23,266)

Net current assets			2,736			16,669

Net assets			2,736			16,669

Capital and reserves
Called up share capital			1			1
Profit and loss account			2,735			16,668

Shareholders' funds			2,736			16,669

The directors are 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 directors acknowledge their 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.




D Richards
Director
Approved by the board on 8 July 2025

FROSTBEECH LIMITED
Notes to the Accounts
for the year ended 30 April 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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


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

	Trade creditors	1,006		1,961
	Corporation tax	1,423		1,703
	Accruals	6,000		17,500
	Directors loan	2,794		-
	Other taxes and social security costs	-		2,102
		11,223		23,266


4	Other information

	FROSTBEECH LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Wright House
	67 High Street
	Tarporley
	CW6 0DP