REGISTERED NUMBER: 04228755 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

FRAME SET & MATCH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Blakeman

P Rhoden

REGISTERED OFFICE:

113 Notting Hill Gate

London

W11 3LB

REGISTERED NUMBER:

04228755 (England and Wales)

ACCOUNTANTS:

Haria & Co

121 Somervell Road

South Harrow

Middlesex

HA2 8TZ

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

21,422

27,716

21,423

27,717

CURRENT ASSETS

Stocks

22,234

20,208

Debtors

6

4,092

3,300

Cash at bank and in hand

439,437

410,415

465,763

433,923

CREDITORS

Amounts falling due within one year

7

145,070

150,142

NET CURRENT ASSETS

320,693

283,781

TOTAL ASSETS LESS CURRENT LIABILITIES

342,116

311,498

PROVISIONS FOR LIABILITIES

3,516

5,090

NET ASSETS

338,600

306,408

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

338,598

306,406

SHAREHOLDERS' FUNDS

338,600

306,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

A Blakeman - Director

1.	STATUTORY INFORMATION

Frame Set & Match Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services excluding value added tax.

Goodwill

Goodwill of £208,000 being the amount paid in connection with the acquisition of a business in 2003, has been amortised evenly over its estimated useful life of twelve years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

Contributions to defined pension plans are charged in the period in which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

208,000

AMORTISATION

At 1 August 2024

and 31 July 2025

207,999

NET BOOK VALUE

At 31 July 2025

1

At 31 July 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

104,942

Additions

846

At 31 July 2025

105,788

DEPRECIATION

At 1 August 2024

77,226

Charge for year

7,140

At 31 July 2025

84,366

NET BOOK VALUE

At 31 July 2025

21,422

At 31 July 2024

27,716

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

4,092

3,300

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

20,131

49,458

Taxation and social security

120,739

96,680

Other creditors

4,200

4,004

145,070

150,142

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY