Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2 2 2024-08-01 true false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01785686 2024-08-01 2025-07-31 01785686 2023-08-01 2024-07-31 01785686 2025-07-31 01785686 2024-07-31 01785686 c:Director1 2024-08-01 2025-07-31 01785686 d:PlantMachinery 2024-08-01 2025-07-31 01785686 d:PlantMachinery 2025-07-31 01785686 d:PlantMachinery 2024-07-31 01785686 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 01785686 d:CurrentFinancialInstruments 2025-07-31 01785686 d:CurrentFinancialInstruments 2024-07-31 01785686 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 01785686 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 01785686 d:ShareCapital 2025-07-31 01785686 d:ShareCapital 2024-07-31 01785686 d:RetainedEarningsAccumulatedLosses 2025-07-31 01785686 d:RetainedEarningsAccumulatedLosses 2024-07-31 01785686 c:FRS102 2024-08-01 2025-07-31 01785686 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 01785686 c:FullAccounts 2024-08-01 2025-07-31 01785686 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 01785686 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 01785686 FROSBARD LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
FROSBARD LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 5
FROSBARD LIMITED REGISTERED NUMBER: 01785686 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,721 |  | 3,306
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,951 |  | 9,509 |
Cash at bank and in hand |  | 19,158 |  | 12,088 |
|  | 25,109 |  | 21,597 |
Creditors: amounts falling due within one year | 6 | (14,427) |  | (11,690) |
Net current assets |  |  | 10,682 |  | 9,907
Total assets less current liabilities |  |  | 13,403 |  | 13,213
Net assets |  |  | 13,403 |  | 13,213
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 13,401 |  | 13,211
|  |  | 13,403 |  | 13,213
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FROSBARD LIMITED REGISTERED NUMBER: 01785686 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider 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 directors acknowledge their 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 by:
D.P. Wickens
Director
Date: 6 February 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
FROSBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Frosbard Limited (the company) is a private company, limited by shares, incorporated and domiciled in England. The address of its registered office is Earls Croome Court, Church Lane, Earls Croome, Worcestershire, WR8 9DE. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is derived from takings from launderette machines.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.4 | 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.
| 2.5 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Page 3
FROSBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Plant & machinery
|  | £
| Cost |
| At 1 August 2024 | 30,625
| At 31 July 2025 | 30,625
| Depreciation |
| At 1 August 2024 | 27,319
| Charge for the year on owned assets | 585
| At 31 July 2025 | 27,904
| Net book value |
| At 31 July 2025 | 2,721
| At 31 July 2024 | 3,306
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FROSBARD LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by related undertakings | 4,798 | 2,528
| Other debtors | - | 6,000
| Prepayments and accrued income | 1,153 | 981
|  | 5,951 | 9,509
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to related undertakings | 7,861 | 6,994
| Accruals and deferred income | 6,566 | 4,696
|  | 14,427 | 11,690
7. | Transactions with directors
Included in other debtors is £Nil (2024: £6,000) owed by a director. The maximum amount outstanding during the year was £13,000. The loan was unsecured, interest free and repayable on demand.
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