REGISTERED NUMBER: 06582636 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

FROST MEADOWCROFT LTD

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

S J Wolfe

S K Kibble

SECRETARY:

Mrs J M Kibble

REGISTERED OFFICE:

Island Studios

22 St Peters Square

Hammersmith

London

W6 9NW

REGISTERED NUMBER:

06582636 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Frost Meadowcroft Ltd for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Frost Meadowcroft Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Frost Meadowcroft Ltd and state those matters that we have agreed to state to the Board of Directors of Frost Meadowcroft Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Frost Meadowcroft Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Frost Meadowcroft Ltd. You consider that Frost Meadowcroft 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 financial statements of Frost Meadowcroft 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 financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

11 March 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,901

28,617

19,901

28,617

CURRENT ASSETS

Debtors

6

207,011

162,749

Cash at bank

316,416

278,671

523,427

441,420

CREDITORS

Amounts falling due within one year

7

261,373

146,336

NET CURRENT ASSETS

262,054

295,084

TOTAL ASSETS LESS CURRENT LIABILITIES

281,955

323,701

CREDITORS

Amounts falling due after more than one year

8

(21,060

)

(23,025

)

PROVISIONS FOR LIABILITIES

(293

)

(1,183

)

NET ASSETS

260,602

299,493

CAPITAL AND RESERVES

Called up share capital

1,000

1,500

Share premium

(3,500

)

(3,500

)

Capital redemption reserve

500

-

Retained earnings

262,602

301,493

SHAREHOLDERS' FUNDS

260,602

299,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 11 March 2026 and were signed on its behalf by:

S K Kibble - Director

S J Wolfe - Director

1.	STATUTORY INFORMATION

Frost Meadowcroft Ltd 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 comprises the value of goods and services supplied by the company, net of Value Added Tax.

Website design

Website design costs are capitalised and depreciated on a straight line basis over its useful economic life of three years.

Tangible fixed assets

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

Equipment

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

25% straight line

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 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

4,089

AMORTISATION

At 1 October 2024

and 30 September 2025

4,089

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

20,439

6,846

33,300

37,691

98,276

DEPRECIATION

At 1 October 2024

15,596

5,180

14,569

34,314

69,659

Charge for year

1,211

417

4,683

2,405

8,716

At 30 September 2025

16,807

5,597

19,252

36,719

78,375

NET BOOK VALUE

At 30 September 2025

3,632

1,249

14,048

972

19,901

At 30 September 2024

4,843

1,666

18,731

3,377

28,617

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

202,948

157,878

Other debtors

2,672

2,672

Directors' current accounts

-

951

Prepayments and accrued income

1,391

1,248

207,011

162,749

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

35,500

1,500

Hire purchase contracts

1,965

2,142

Trade creditors

10,726

4,671

Corporation tax

41,735

7,479

Social security and other taxes

33,416

30,752

VAT

73,164

50,808

Other creditors

7,821

7,606

Directors' current accounts

27,046

26,678

Accrued expenses

30,000

14,700

261,373

146,336

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

21,060

23,025

9.	RELATED PARTY DISCLOSURES

During the year dividends totalling £41,000 were paid to the directors of the company S K Kibble and S J Wolfe (2024 £nil).

The company also trades with Frost Meadowcroft Surveyors LLP a limited liability partnership wholly owned by members who are also the directors of Frost Meadowcroft Ltd. During the year transactions to the value of £0 have taken place between both entities, all at market value. At the year end there is a balance of £11,104 owed to Frost Meadowcroft Ltd (2024 £38,896).

10.	ULTIMATE CONTROLLING PARTY

There is no controlling party.