Frankdoric Investments Co.Limited


Director	Sonia Lesley Anne Francis


Company Secretary	Sonia Lesley Anne Francis


Registered Address	155 Oxford Road
	Gloucester
	GL1 3ED


Registered Number	00736089 (England and Wales)

Balance Sheet as at
5 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		281,613		283,853
			281,613		283,853
Current assets
Debtors	4	89,535		89,295
Cash at bank and on hand		80,614		101,393
		170,149		190,688
Creditors amounts falling due within one year	5	(25,867)		(32,638)
Net current assets (liabilities)			144,282		158,050
Total assets less current liabilities			425,895		441,903
Creditors amounts falling due after one year	6		-		(4,164)
Provisions for liabilities	7		(497)		(922)
Net assets			425,398		436,817
Capital and reserves
Called up share capital			200		200
Revaluation reserve			105,528		105,528
Profit and loss account			319,670		331,089
Shareholders' funds			425,398		436,817

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 April 2026, and are signed on its behalf by:

Sonia Lesley Anne Francis
Director
Registered Company No. 00736089

Frankdoric Investments Co.Limited

Notes to the Financial Statements
for the year ended 5 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 (as applied to small entities by section 1A of the standard).

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	6.67

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Office Equipment	Total
	£	£	£
Cost or valuation
At 06 October 24	279,000	111,412	390,412
At 05 October 25	279,000	111,412	390,412
Depreciation and impairment
At 06 October 24	-	106,559	106,559
Charge for year	-	2,240	2,240
At 05 October 25	-	108,799	108,799
Net book value
At 05 October 25	279,000	2,613	281,613
At 05 October 24	279,000	4,853	283,853

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	945	304
Amounts owed by associates and joint ventures / participating interests	88,491	88,189
Prepayments and accrued income	99	802
Total	89,535	89,295

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,393	6,460
Bank borrowings and overdrafts	4,164	6,245
Amounts owed to related parties	16,793	18,769
Taxation and social security	1,485	1,164
Accrued liabilities and deferred income	1,032	-
Total	25,867	32,638

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	4,164
Total	-	4,164

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	497	922
Total	497	922