2025-02-01 2026-01-31 false Capium Accounts Production 1.1 13870535 2025-02-01 2026-01-31 13870535 bus:AbridgedAccounts 2025-02-01 2026-01-31 13870535 bus:FRS102 2025-02-01 2026-01-31 13870535 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 13870535 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 13870535 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 13870535 2025-02-01 2026-01-31 13870535 2026-01-31 13870535 bus:RegisteredOffice 2025-02-01 2026-01-31 13870535 core:WithinOneYear 2026-01-31 13870535 core:AfterOneYear 2026-01-31 13870535 1 2025-02-01 2026-01-31 13870535 bus:Director1 2025-02-01 2026-01-31 13870535 bus:Director1 2026-01-31 13870535 bus:Director1 2024-02-01 2025-01-31 13870535 2024-02-01 13870535 bus:LeadAgentIfApplicable 2025-02-01 2026-01-31 13870535 2024-02-01 2025-01-31 13870535 2025-01-31 13870535 core:WithinOneYear 2025-01-31 13870535 core:AfterOneYear 2025-01-31 13870535 bus:EntityAccountantsOrAuditors 2024-02-01 2025-01-31 13870535 core:ComputerEquipment 2025-02-01 2026-01-31 13870535 core:ComputerEquipment 2026-01-31 13870535 core:ComputerEquipment 2025-01-31 13870535 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-01-31 13870535 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-01-31 13870535 core:OtherResidualIntangibleAssets 2025-02-01 2026-01-31 13870535 core:OtherResidualIntangibleAssets 2026-01-31 13870535 core:OtherResidualIntangibleAssets 2025-01-31 13870535 core:CostValuation core:Non-currentFinancialInstruments 2026-01-31 13870535 core:CostValuation core:Non-currentFinancialInstruments 2025-01-31 13870535 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-01-31 13870535 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-01-31 13870535 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-01-31 13870535 core:Non-currentFinancialInstruments 2026-01-31 13870535 core:Non-currentFinancialInstruments 2025-01-31 13870535 core:ShareCapital 2026-01-31 13870535 core:ShareCapital 2025-01-31 13870535 core:RetainedEarningsAccumulatedLosses 2026-01-31 13870535 core:RetainedEarningsAccumulatedLosses 2025-01-31 13870535 dpl:Item1 2025-02-01 13870535 dpl:Item1 2026-01-31 13870535 dpl:Item1 2024-02-01 13870535 dpl:Item1 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13870535


 

 

 

FRA WIZARD LTD



Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

FRA WIZARD LTD
Contents Page
For the year ended 31 January 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts FRA WIZARD LTD for the year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FRA WIZARD LTD for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of FRA WIZARD LTD , as a body, in accordance with the terms of our engagement letter dated 25th January 2022. Our work has been undertaken solely to prepare for your approval the accounts of FRA WIZARD LTD and state those matters that we have agreed to state to the Board of Directors of FRA WIZARD LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FRA WIZARD LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that FRA WIZARD LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit FRA WIZARD LTD. You consider that FRA WIZARD LTD is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of FRA WIZARD LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................

BYARU INTERNATIONAL LTD
International House
36-38 Cornhill Cornhill
London,England
EC3V 3NG
23 April 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Intangible fixed assets 3 325,733    285,147 
Tangible fixed assets 4 230    620 
325,963    285,767 
Current assets      
Debtors 0    230 
Cash at bank and in hand 63    113 
63    343 
Creditors: amount falling due within one year (28,820)   (22,877)
Net current assets (28,757)   (22,534)
 
Total assets less current liabilities 297,206    263,233 
Creditors: amount falling due after more than one year (332,816)   (290,211)
Net assets (35,610)   (26,978)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (35,710)   (27,078)
Shareholders' funds (35,610)   (26,978)
 


For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 April 2026 and were signed by:


-------------------------------
Grixti Tony
Director
2
General Information
FRA WIZARD LTD is a private company, limited by shares, registered in , registration number 13870535, registration address 86-90 PAUL STREET, LONDON LONDON, EC2A 4NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
computer Equiptment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 0 (2025 : 0).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 February 2025 285,147    285,147 
Additions 40,586    40,586 
Disposals -    - 
At 31 January 2026 325,733    325,733 
Amortisation
At 01 February 2025 -    - 
Charge for year -    - 
On disposals -    - 
At 31 January 2026 -    - 
Net book values
At 31 January 2026 325,733    325,733 
At 31 January 2025 285,147    285,147 


4.

Tangible fixed assets

Cost or valuation computer Equiptment   Total
  £   £
At 01 February 2025 1,560    1,560 
Additions -    - 
Disposals -    - 
At 31 January 2026 1,560    1,560 
Depreciation
At 01 February 2025 940    940 
Charge for year 390    390 
On disposals -    - 
At 31 January 2026 1,330    1,330 
Net book values
Closing balance as at 31 January 2026 230    230 
Opening balance as at 01 February 2025 620    620 


3