REGISTERED NUMBER: 07686919 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

Framewurk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Colchester

Mr P Klus

SECRETARY:

Mr P Klus

REGISTERED OFFICE:

Crown House

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

07686919 (England and Wales)

ACCOUNTANTS:

PPK Accountants Limited

Chartered Certified Accountants

Sandhurst House

297 Yorktown Road

Sandhurst

Berkshire

GU47 0QA

FIXED ASSETS

Tangible assets

4

8,310

4,090

Investments

5

2,630

2,630

10,940

6,720

CURRENT ASSETS

Debtors

6

47,378

212,610

Cash at bank

176,237

61,846

223,615

274,456

CREDITORS

Amounts falling due within one year

7

359,156

408,455

NET CURRENT LIABILITIES

(135,541

)

(133,999

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(124,601

)

(127,279

)

CAPITAL AND RESERVES

Called up share capital

8

91

91

Share premium

9

49,965

49,965

Capital redemption reserve

9

49

49

Retained earnings

9

(174,706

)

(177,384

)

SHAREHOLDERS' FUNDS

(124,601

)

(127,279

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mr B Colchester - Director

Mr P Klus - Director

1.	STATUTORY INFORMATION

Framewurk 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.

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

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.

The financial statements have been prepared on the going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Framewurk Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group undertakings and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 July 2025

7,659

Additions

8,508

Disposals

(1,333

)

At 30 June 2026

14,834

DEPRECIATION

At 1 July 2025

3,569

Charge for year

3,399

Eliminated on disposal

(444

)

At 30 June 2026

6,524

NET BOOK VALUE

At 30 June 2026

8,310

At 30 June 2025

4,090

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2025

and 30 June 2026

2,630

NET BOOK VALUE

At 30 June 2026

2,630

At 30 June 2025

2,630

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

147,969

Other debtors

47,378

64,641

47,378

212,610

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

26,121

36,183

Taxation and social security

64,295

62,339

Other creditors

268,740

309,933

359,156

408,455

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

91

Ordinary

£1

91

91

9.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 July 2025

(177,384

)

49,965

49

(127,370

)

Profit for the year

2,678

2,678

At 30 June 2026

(174,706

)

49,965

49

(124,692

)

On 23 July 2020, the Company bought back 35 Ordinary shares of £1 each in the capital of the Company for a consideration of £37,500.

On 28 May 2024, the Company bought back 14 Ordinary shares of £1 each in the capital of the Company for a consideration of £50,000.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2026 and 30 June 2025:

2026

2025

£

£

Mr B Colchester

Balance outstanding at start of year

24,409

8,879

Amounts advanced

3,498

15,530

Amounts repaid

(16,326

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,581

24,409

11.	ULTIMATE CONTROLLING PARTY

The company does not have an ultimate controlling party. The issued voting shares are held by a number of shareholders, none of whom individually exercises control over the company.