Registration number: 04523051

Fridgeforce Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Fridgeforce Limited

Company Information

Director

Mr NE Finch

Registered office

Unit 2 Plot 25B Longmead Industrial Estate Shaftesbury Dorset SP7 9PL

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Fridgeforce Limited

(Registration number: 04523051)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	2,481	3,357
Current assets
Debtors	6	556,556	559,916
Cash at bank and in hand		14,057	37,513
		570,613	597,429
Creditors: Amounts falling due within one year	7	(557,874)	(555,144)
Net current assets		12,739	42,285
Total assets less current liabilities		15,220	45,642
Creditors: Amounts falling due after more than one year	7	-	(8,845)
Provisions for liabilities		(471)	(1,902)
Net assets		14,749	34,895
Capital and reserves
Called up share capital		1	1
Retained earnings		14,748	34,894
Shareholders' funds		14,749	34,895

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 May 2026
 

Mr NE Finch Director

Fridgeforce Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 2
Plot 25B Longmead Industrial Estate
Shaftesbury
Dorset
SP7 9PL

These financial statements were authorised for issue by the director on 30 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Fridgeforce Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery etc	25% on reducing balance

Goodwill

Goodwill, being the amount paid in connection with the business in 2002, is being amortised over its estimated useful life of ten years.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 4).

Fridgeforce Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	15,000	15,000
At 31 August 2025	15,000	15,000
Amortisation
At 1 September 2024	15,000	15,000
At 31 August 2025	15,000	15,000
Carrying amount
At 31 August 2025	-	-

5	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 September 2024	23,787	23,787
Disposals	(1,200)	(1,200)
At 31 August 2025	22,587	22,587
Depreciation
At 1 September 2024	20,430	20,430
Charge for the year	826	826
Eliminated on disposal	(1,150)	(1,150)
At 31 August 2025	20,106	20,106
Carrying amount
At 31 August 2025	2,481	2,481
At 31 August 2024	3,357	3,357

6

Debtors

Current	2025 £	2024 £
Trade debtors	370,456	359,595
Prepayments	130	130
Other debtors	185,970	200,191
	556,556	559,916

Fridgeforce Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	282,849	345,086
Trade creditors		188,855	106,382
Taxation and social security		50,894	82,282
Accruals and deferred income		27,745	16,355
Other creditors		7,531	5,039
		557,874	555,144

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	-	8,845

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	8,845

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,095	10,287
Other borrowings	273,754	334,799
	282,849	345,086

Fridgeforce Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9	Related party transactions

The company is controlled by N E Finch.

Interest of £5,511 (2024 £3,897) was paid to the company by N E Finch in respect of his overdrawn loan account in the year ended 31 August 2025.

Transactions with the director

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Mr NE Finch
	150,429	8,935	(10,380)	148,984

2024	At 1 September 2023 £	Advances to director £	Repayments by director £	At 31 August 2024 £
Mr NE Finch
	199,829	28,250	(77,650)	150,429