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REGISTERED NUMBER: 13144080 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Frood Limited

Frood Limited (Registered number: 13144080)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Frood Limited (Registered number: 13144080)

Balance Sheet

31 July 2025

31.7.25 | 31.7.24 |

| Notes | £ | £

Current assets

Debtors | 5 | 26,600 |  | 5,943 |  |

Cash at bank and in hand | 85,017 |  | 100 |  |

111,617 |  | 6,043 |  |

Creditors

Amounts falling due within one year | 6 | (71,184 | ) | (5,943 | ) |

Net current assets | 40,433 |  | 100 |  |

Total assets less current liabilities | 40,433 |  | 100 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 40,333 |  | - |  |

Shareholders' funds | 40,433 |  | 100 |  |

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr C R Taylor - Director

Frood Limited (Registered number: 13144080)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | Statutory information

| Frood Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13144080

| Registered office: | 22-26 King Street

| King's Lynn

| Norfolk

| PE30 1HJ

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Frood Limited (Registered number: 13144080)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | Accounting policies - continued

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 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 entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Frood Limited (Registered number: 13144080)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | Accounting policies - continued

| 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.

4. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

5. | Debtors: amounts falling due within one year |

31.7.25 | 31.7.24 |

| £ | £

| Amounts owed by group undertakings | - |  | 5,943 |  |

| Other debtors | 26,600 |  | - |  |

26,600 |  | 5,943 |  |

| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

6. | Creditors: amounts falling due within one year |

31.7.25 | 31.7.24 |

| £ | £

| Amounts owed to group undertakings | 71,100 |  | - |  |

| Taxation and social security | 84 |  | - |  |

| Other creditors | - |  | 5,943 |  |

71,184 |  | 5,943 |  |

| Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Michael Andrews FCA (Senior Statutory Auditor)

| for and on behalf of Stephenson Smart (East Anglia) Limited

8. | Related party disclosures

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Frood Limited (Registered number: 13144080)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

9. | Ultimate controlling party

| The company's immediate and ultimate parent company and the largest group to consolidate these financial statements is IFD Group Limited, a company registered in England and Wales. The registered office of IFD Group Limited is 22-26 King Street, King's Lynn, Norfolk, PE30 1HJ.

| The ultimate controlling party of the group is Mr C Taylor and Mrs D Martin.