Frequency Five Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 05312381

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		21,019		23,065

			21,019		23,065
CURRENT ASSETS
Debtors	5	1,700		1,919
Cash at bank and in hand		494		2,137

		2,194		4,056
Creditors: Amounts Falling Due Within One Year	6	(100,086 )		(81,883 )

NET CURRENT ASSETS (LIABILITIES)			(97,892 )		(77,827 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(76,873 )		(54,762 )

NET LIABILITIES			(76,873 )		(54,762 )

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(76,875 )		(54,764 )

SHAREHOLDERS' FUNDS			(76,873)		(54,762)

For the year ending 31 December 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

Mrs Alexandra Black

Director

29th June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Frequency Five Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05312381 . The registered office is C/O Clear Accounting Limited, Conwy Business Centre, Llandudno Junction, Conwy, LL31 9XX.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 January 2025	101,100
Additions	4,002

As at 31 December 2025	105,102

Depreciation
As at 1 January 2025	78,035
Provided during the period	6,048

As at 31 December 2025	84,083

Net Book Value
As at 31 December 2025	21,019

As at 1 January 2025	23,065

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,700	1,919

Page 2

Page 3

Frequency Five Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	49
Other creditors	100,086	81,834

	100,086	81,883

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2