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Registered number: 03922345 FRENGER CORPORATE FINANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
FRENGER CORPORATE FINANCE LIMITED REGISTERED NUMBER: 03922345 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 794 |  | 671 |
Current asset investments | 5 | 3,446,206 |  | 3,243,425 |
Cash at bank and in hand | 6 | 825 |  | 1,707 |
|  | 3,447,825 |  | 3,245,803 |
Creditors: amounts falling due within one year | 7 | (3,203,700) |  | (3,202,600) |
Net current assets |  |  | 244,125 |  | 43,203
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (49,608) |  | - |
|  |  | (49,608) |  | -
Net assets |  |  | 194,517 |  | 43,203
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve |  |  | 148,101 |  | (12,605)
Profit and loss account |  |  | 46,316 |  | 55,708
|  |  | 194,517 |  | 43,203
Page 1
FRENGER CORPORATE FINANCE LIMITED REGISTERED NUMBER: 03922345 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 February 2026.
B Mermet
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
FRENGER CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Frenger Corporate Finance Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Wilberforce House, Station Road, London, NW4 4QE. The company is an investment company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements are prepared on a going concern basis. The director has indicated her willingness to continue providing financial support to the company to ensure that the company has sufficient current resources to meet its liabilities as they fall due for a period of at least one year from the date of approval of the financial statements. As such, the director believes that there are no significant uncertainties in her assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.5 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method. Page 3
FRENGER CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Valuation of investments
Investments in listed company shares are remeasured to market value at each Statement of financial position date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the year.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the Statement of comprehensive income. Page 4
FRENGER CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 794 | 671
|  | 794 | 671
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 3,446,206 | 3,243,425
|  | 3,446,206 | 3,243,425
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 825 | 1,707
|  | 825 | 1,707
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 3,200,000 | 3,200,000
| Accruals and deferred income | 3,700 | 2,600
|  | 3,203,700 | 3,202,600
Page 5
FRENGER CORPORATE FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Deferred taxation
|  | 2025
|  | £
| Charged to the Statement of comprehensive income | 49,608
| At end of year | 49,608
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of investments | 49,608 | -
|  | 49,608 | -
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 51 Ordinary A shares of £1 each | 51 | 51
|  | 49 Ordinary B shares of £1 each | 49 | 49
|  |  | 100 | 100
| The Ordinary A shares and Ordinary B shares are separate classes of shares for the purpose of declaration of dividends. The declaration of a dividend in respect of one class of share shall not compel a dividend at the same rate to be declared in respect of any other class of share. The Ordinary A and Ordinary B shares rank pari passu in all other respects.
10. | Related party transactions
| Included within other creditors is an amount of £3,200,000 (2024 - £3,200,000) due to a company under common control.
11. | Controlling party
The ultimate controlling party is the director by virtue of her majority shareholding in the company.
Page 6