REGISTERED NUMBER: 04956129 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

FROST DESIGN LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

V H Frost

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

04956129 (England and Wales)

ACCOUNTANTS:

mgr Weston Kay LLP

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

5,356

2,782

CURRENT ASSETS

Debtors

5

79,882

4,620

Cash at bank

72,558

5,008

152,440

9,628

CREDITORS

Amounts falling due within one year

6

(249,356

)

(107,095

)

NET CURRENT LIABILITIES

(96,916

)

(97,467

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(91,560

)

(94,685

)

CAPITAL AND RESERVES

Called up share capital

7

900

900

Retained earnings

(92,460

)

(95,585

)

SHAREHOLDERS' FUNDS

(91,560

)

(94,685

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 June 2026 and were signed by:

V H Frost - Director

1.	STATUTORY INFORMATION

Frost Design London Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Accounting convention

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.

Going concern

The company is dependent upon the support of a connected company. The connected company has confirmed that they do not intend to withdraw the existing funds due to them within the next twelve months, without first ensuring that the company's continuing operations will not be adversely affected. Moreover, the connected company has also confirmed that they will arrange for such additional funds and/or adequate alternative funds to be loaned to the company as and when required in order to enable the company to meet its day-to-day requirements. The going concern basis is therefore believed to be appropriate, and consequently, the financial statements do not include any adjustments that might result from a withdrawal of funds.

Tangible fixed assets

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

Computer equipment

Straight line over 3 years

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

2,821

Additions

3,893

At 31 December 2025

6,714

DEPRECIATION

At 1 January 2025

39

Charge for year

1,319

At 31 December 2025

1,358

NET BOOK VALUE

At 31 December 2025

5,356

At 31 December 2024

2,782

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

51,840

-

Other debtors

28,042

4,620

79,882

4,620

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

14,947

-

Taxation and social security

16,608

1,220

Other creditors

217,801

105,875

249,356

107,095

Included in other creditors is directors loan account and no interest has been charged.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

900

Ordinary share capital

£1

900

900

8.	RELATED PARTY DISCLOSURES

Included within other creditors are amounts of £97,308 (2024: £61,867) owed to a related company. This relates to an interest free loan which is repayable on demand. This company is related as it shares common control with Frost Design London Limited.