Frontiera Real Estate Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08533209

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,200		2,531
Investments	5		200		200

			3,400		2,731
CURRENT ASSETS
Stocks	6	13,000		13,000
Debtors	7	28,260,836		27,216,471
Cash at bank and in hand		2,014,707		2,260,480

		30,288,543		29,489,951
Creditors: Amounts Falling Due Within One Year	8	(3,394,421 )		(3,571,601 )

NET CURRENT ASSETS (LIABILITIES)			26,894,122		25,918,350

TOTAL ASSETS LESS CURRENT LIABILITIES			26,897,522		25,921,081

Creditors: Amounts Falling Due After More Than One Year	9		(37,156,337 )		(35,838,846 )

NET LIABILITIES			(10,258,815 )		(9,917,765 )

CAPITAL AND RESERVES
Called up share capital	10		1,000,000		1,000,000
Profit and Loss Account			(11,258,815 )		(10,917,765 )

SHAREHOLDERS' FUNDS			(10,258,815)		(9,917,765)

Page 1

Page 2

Frontiera Real Estate 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

Dr Dafer AlShehri

Director

27 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Frontiera Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08533209 . The registered office is 18 Fitzhardinge Street, London, W1H 6EQ.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings	25% straight line
Computer Equipment	33% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

Page 3

Page 4

Frontiera Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	2,838	7,529	10,367
Additions	-	2,327	2,327

As at 31 October 2025	2,838	9,856	12,694

Depreciation
As at 1 November 2024	1,117	6,719	7,836
Provided during the period	848	810	1,658

As at 31 October 2025	1,965	7,529	9,494

Net Book Value
As at 31 October 2025	873	2,327	3,200

As at 1 November 2024	1,721	810	2,531

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 November 2024	200

As at 31 October 2025	200

Provision
As at 1 November 2024	-

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	200

As at 1 November 2024	200

The View Freehold Ltd

Registered office: Manchester Square, 18 Fitzhardinge Street, London W1H 6EQ

Nature of business: property traders

Class of shares: holding

Ordinary 100

31.10.25 31.10.24

£ £

Aggregate capital and reserves (224,931) (590,850)

Profit for the year 365,919 461,743

Victoria Residences Freehold Ltd

Registered office: Manchester Square, 18 Fitzhardinge Street, London W1H 6EQ

Nature of business: property traders

Class of shares: holding

Ordinary 100

31.10.25 31.10.24

£ £

Aggregate capital and reserves 34,194 15,475

Profit for the year 18,719 15,375

Page 4

Page 5

Frontiera Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Stocks

	2025	2024
	£	£
Work in progress	13,000	13,000

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	15,765	27,317
Due after more than one year
Other debtors	28,245,071	27,189,154

	28,260,836	27,216,471

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,502	3,500
Bank loans and overdrafts	1,632,348	1,632,348
Other creditors	1,758,571	1,935,753

	3,394,421	3,571,601

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	37,156,337	35,838,846

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000,000	1,000,000

Page 5