FRATELLO PROPERTY LIMITED


Directors	MARCHESE, Stefan
	WATTS, Luke James


Registered Address	70 Neylond Crescent
	Norwich
	NR6 5QE


Registered Number	16138100 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025
		£	£
Fixed assets
Investment property	3		305,139
			305,139
Current assets
Debtors		797
Cash at bank and on hand		445
		1,242
Creditors amounts falling due within one year	4	(183,864)
Net current assets (liabilities)			(182,622)
Total assets less current liabilities			122,517
Creditors amounts falling due after one year	5		(131,678)
Net assets			(9,161)
Capital and reserves
Called up share capital			2
Profit and loss account			(9,163)
Shareholders' funds			(9,161)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 June 2026, and are signed on its behalf by:

MARCHESE, Stefan
Director

WATTS, Luke James
Director

Registered Company No. 16138100

FRATELLO PROPERTY LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Investment property
	The Directors consider the fair value of the investment property at the balance sheet date to be in line with its carrying value, and no revaluation gain or loss has been recognised in the current financial year.


		£
	Additions	305,139
	At 31 December 25	305,139

4.	Creditors: amounts due within one year

		2025
		£
	Bank borrowings and overdrafts	183,144
	Accrued liabilities and deferred income	720
	Total	183,864

5.	Creditors: amounts due after one year

		2025
		£
	Trade creditors / trade payables	131,678
	Total	131,678

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
MARCHESE, Stefan	0	1,480	81	1,399
WATTS, Luke James	0	1,200	1	1,199
	0	2,680	82	2,598