Frond Design Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12311285

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,487		5,098

			4,487		5,098
CURRENT ASSETS
Stocks	5	12,611		11,858
Debtors	6	631		638
Cash at bank and in hand		2,859		2,411

		16,101		14,907
Creditors: Amounts Falling Due Within One Year	7	(42,191 )		(41,487 )

NET CURRENT ASSETS (LIABILITIES)			(26,090 )		(26,580 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(21,603 )		(21,482 )

NET LIABILITIES			(21,603 )		(21,482 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(21,604 )		(21,483 )

SHAREHOLDERS' FUNDS			(21,603)		(21,482)

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Frond Design Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr J G Allam

Director

27 July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Frond Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12311285 . The registered office is Green Acre, Tregrehan Mills, ST AUSTELL, PL25 3TQ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

The company has net liabilities and is reliant upon the continued support of its director.

2.3. 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.

2.4. 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:

Freehold	no depreciation
Plant & Machinery	25% on cost
Computer Equipment	33% on cost

2.5. 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.

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Currency

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Frond Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	4,469	909	1,849	7,227

As at 30 November 2025	4,469	909	1,849	7,227

Depreciation
As at 1 December 2024	-	909	1,220	2,129
Provided during the period	-	-	611	611

As at 30 November 2025	-	909	1,831	2,740

Net Book Value
As at 30 November 2025	4,469	-	18	4,487

As at 1 December 2024	4,469	-	629	5,098

5. Stocks

	2025	2024
	£	£
Stock	12,611	11,858

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	631	638

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	1,363	1,363
Director's loan account	40,828	40,124

	42,191	41,487

8. Share Capital

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

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