Company Registration No. 11507803 (England and Wales)
Fraclaval Limited
Unaudited accounts
for the year ended 31 August 2025
Fraclaval Limited
Unaudited accounts
Contents
Fraclaval Limited
Company Information
for the year ended 31 August 2025
Company Number
11507803 (England and Wales)
Registered Office
The Brambles
St. Ives Road
Somersham
Huntingdon
Cambridgeshire
PE28 3ET
England
Fraclaval Limited
Statement of financial position
as at 31 August 2025
Investment property
195,000
195,000
Cash at bank and in hand
601
550
Creditors: amounts falling due within one year
(1,676)
(2,140)
Net current liabilities
(1,075)
(1,590)
Total assets less current liabilities
193,925
193,410
Creditors: amounts falling due after more than one year
(147,232)
(152,954)
Provisions for liabilities
Deferred tax
(6,509)
(6,509)
Called up share capital
1
1
Fair value reserve
19,528
19,528
Profit and loss account
20,655
14,418
Shareholders' funds
40,184
33,947
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2026 and were signed on its behalf by
Ms V Lambert
Director
Company Registration No. 11507803
Fraclaval Limited
Notes to the Accounts
for the year ended 31 August 2025
Fraclaval Limited is a private company, limited by shares, registered in England and Wales, registration number 11507803. The registered office is The Brambles, St. Ives Road, Somersham, Huntingdon, Cambridgeshire, PE28 3ET, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The accounts are prepared on the going concern basis.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Fair value at 1 September 2024
195,000
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the company director. The director uses observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss account and carried in the fair value reserve.
Fraclaval Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
1,016
1,510
6
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
57,568
58,102
Loans from directors
89,664
94,852
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).