REGISTERED NUMBER: 03412633

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FROSTALL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L M Verey

D P Verey

REGISTERED OFFICE:

Wilson House

Cinnamon Park

Fearnhead

Warrington

Cheshire

WA2 0XP

REGISTERED NUMBER:

03412633

ACCOUNTANTS:

WatkinsonBlack

1st Floor

264 Manchester Road

Warrington

Cheshire

WA1 3RB

FIXED ASSETS

Tangible assets

4

-

-

Investment property

5

1,100,000

1,100,000

1,100,000

1,100,000

CURRENT ASSETS

Debtors

6

148,598

148,598

Cash at bank

106,037

81,906

254,635

230,504

CREDITORS

Amounts falling due within one year

7

260,794

203,597

NET CURRENT (LIABILITIES)/ASSETS

(6,159

)

26,907

TOTAL ASSETS LESS CURRENT LIABILITIES

1,093,841

1,126,907

CREDITORS

Amounts falling due after more than one year

8

580,714

580,714

NET ASSETS

513,127

546,193

CAPITAL AND RESERVES

Called up share capital

9,000

9,000

Share premium

85,167

85,167

Revaluation reserve

9

153,431

153,431

Capital redemption reserve

1,000

1,000

Retained earnings

264,529

297,595

SHAREHOLDERS' FUNDS

513,127

546,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 15 May 2026 and were signed on its behalf by:

Ms L M Verey - Director

D P Verey - Director

1.	STATUTORY INFORMATION

Frostall Limited is a private company, limited by shares , registered in Not specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

at variable rates on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

47,844

DEPRECIATION

At 1 January 2024

and 31 December 2024

47,844

NET BOOK VALUE

At 31 December 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

and 31 December 2024

1,100,000

NET BOOK VALUE

At 31 December 2024

1,100,000

At 31 December 2023

1,100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

79,531

79,531

Other debtors

69,067

69,067

148,598

148,598

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

34,213

34,214

Taxation and social security

28,584

57,739

Other creditors

197,997

111,644

260,794

203,597

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

580,714

580,714

9.

RESERVES

Revaluation

reserve

£

At 1 January 2024

and 31 December 2024

153,431