Frost Residential Lettings Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the directors on the preparation of the unaudited statutory accounts of Frost Residential Lettings Ltd For The Year Ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Frost Residential Lettings Ltd which comprise 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Frost Residential Lettings Ltd , as a body, in accordance with the terms of our engagement letter dated 08 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of Frost Residential Lettings Ltd and state those matters that we have agreed to state to the directors of Frost Residential Lettings Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Frost Residential Lettings Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Frost Residential Lettings 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 or loss of Frost Residential Lettings Ltd . You consider that Frost Residential Lettings 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 Frost Residential Lettings 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 financial statements.

APH Accountancy Services Ltd

10 June 2026

APH Accountancy Services Ltd

Chartered Certified Accountants

Office 2 The Reach

687-693 London Road

Westcliff-On-Sea

Essex

SS0 9PA

Page 1

Page 2

Frost Residential Lettings Ltd

Balance Sheet

As At 31 October 2025

Balance Sheet

Registered number: 06669636

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		97,674		121,229
Tangible Assets	5		43,464		50,784

			141,138		172,013
CURRENT ASSETS
Debtors	6	14,014		543
Cash at bank and in hand		238,372		176,204

		252,386		176,747
Creditors: Amounts Falling Due Within One Year	7	(119,034 )		(100,332 )

NET CURRENT ASSETS (LIABILITIES)			133,352		76,415

TOTAL ASSETS LESS CURRENT LIABILITIES			274,490		248,428

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(2,701 )		(2,701 )

NET ASSETS			271,789		245,727

CAPITAL AND RESERVES
Called up share capital	9		600		600
Profit and Loss Account			271,189		245,127

SHAREHOLDERS' FUNDS			271,789		245,727

Page 2

Page 3

Frost Residential Lettings Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Frost

Director

10 June 2026

The notes on pages 4 to 7 form part of these financial statements.

Page 3

Page 4

Frost Residential Lettings Ltd

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Frost Residential Lettings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06669636 . The registered office is 2 Watson Heights, Chelmsford, Essex, CM1 1AF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% Straight line
Leasehold	25% Straight line
Plant & Machinery	20% Reducing balance
Motor Vehicles	20% Reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Page 4

Page 5

Frost Residential Lettings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	9	8

	9	8

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 November 2024	9,875	243,802	253,677

As at 31 October 2025	9,875	243,802	253,677

Amortisation
As at 1 November 2024	9,875	122,573	132,448
Provided during the period	-	23,555	23,555

As at 31 October 2025	9,875	146,128	156,003

Net Book Value
As at 31 October 2025	-	97,674	97,674

As at 1 November 2024	-	121,229	121,229

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 November 2024	22,225	51,637	73,862
Additions	-	836	836

As at 31 October 2025	22,225	52,473	74,698

Depreciation
As at 1 November 2024	2,223	20,855	23,078
Provided during the period	2,000	6,156	8,156

As at 31 October 2025	4,223	27,011	31,234

...CONTINUED

Page 5

Page 6

Frost Residential Lettings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	18,002	25,462	43,464

As at 1 November 2024	20,002	30,782	50,784

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,014	250
Prepayments and accrued income	-	293

	14,014	543

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	7,739
Corporation tax	54,402	41,062
Other taxes and social security	6,273	4,680
VAT	38,374	29,409
Other creditors	1,254	513
Other creditors (1)	1,886	-
Accruals and deferred income	16,151	13,163
Directors' loan accounts	694	3,766

	119,034	100,332

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	2,701	2,701

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
600 Ordinary Shares of £ 1 each	600	600

Page 6

Page 7

Frost Residential Lettings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Other Commitments

At the end of the period the company had annual commitments under non-cancellable operating leases as follows:

	2025	2024
	£	£
Later than one year and not later than five years	16,753	17,287

	16,753	17,287

11. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	107,336	152,210

Page 7