Company registration number 11390193 (England and Wales)
FRANK FRANK INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
FRANK FRANK INVESTMENTS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
FRANK FRANK INVESTMENTS LTD
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
171,569
157,506
Current assets
Debtors
4
20
20
Cash at bank and in hand
360,928
345,169
360,948
345,189
Creditors: amounts falling due within one year
5
(505,022)
(504,200)
Net current liabilities
(144,074)
(159,011)
Net assets/(liabilities)
27,495
(1,505)
Capital and reserves
Called up share capital
20
20
Profit and loss reserves
27,475
(1,525)
Total equity
27,495
(1,505)

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 February 2026 and are signed on its behalf by:
R W Houghton
Director
Company registration number 11390193 (England and Wales)
FRANK FRANK INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

Frank Frank Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office can be found on the Company Information page.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Dividend Income: Income from investments is recognised when the dividend payment is received. Dividends are recognised in the income statement within "other income".

1.3
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Transaction costs are expensed to profit or loss as incurred.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

FRANK FRANK INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Other investments other than loans
171,569
157,506
FRANK FRANK INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
3
Fixed asset investments
(Continued)
- 4 -
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 June 2024
157,506
Additions
14,063
At 31 May 2025
171,569
Carrying amount
At 31 May 2025
171,569
At 31 May 2024
157,506
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
20
20
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
505,022
504,200
6
Financial commitments, guarantees and contingent liabilities

As at 31 May 2025, the company was under a non-cancellable contract to make a further contribution of £78,249 (2024: £92,311) payable in installments, as and when requested by the investment fund.

2025-05-31 2024-06-01 false false false 18 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity R W Houghton E C Houghton 11390193 2024-06-01 2025-05-31 11390193 2025-05-31 11390193 2024-05-31 11390193 core:WithinOneYear 2025-05-31 11390193 core:WithinOneYear 2024-05-31 11390193 core:ShareCapital 2025-05-31 11390193 core:ShareCapital 2024-05-31 11390193 core:RetainedEarningsAccumulatedLosses 2025-05-31 11390193 core:RetainedEarningsAccumulatedLosses 2024-05-31 11390193 bus:Director1 2024-06-01 2025-05-31 11390193 2023-06-01 2024-05-31 11390193 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 11390193 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 11390193 core:CurrentFinancialInstruments 2025-05-31 11390193 core:CurrentFinancialInstruments 2024-05-31 11390193 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11390193 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11390193 bus:FRS102 2024-06-01 2025-05-31 11390193 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 11390193 bus:Director2 2024-06-01 2025-05-31 11390193 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP