Company No: 12266349 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	V Bilotska (Resigned 16 December 2025)
	D Khalizov (Resigned 16 July 2026)
	Pro-Capital Corporation Limited (Appointed 16 December 2025)
	V Shuberanskyi (Appointed 15 July 2026)

REGISTERED OFFICE	12 Mulberry Place
	Pinnell Road
	London
	SE9 6AR
	United Kingdom

COMPANY NUMBER

12266349 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	2025		2024
		£		£
Current assets
Debtors	4	43,434		44,100
Cash at bank and in hand	5	112,576		8,899
		156,010		52,999
Creditors: amounts falling due within one year	6	( 122,307)		( 35,249)
Net current assets		33,703		17,750
Total assets less current liabilities		33,703		17,750
Net assets		33,703		17,750
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		33,603		17,650
Total shareholder's funds		33,703		17,750

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Frendt Corporation (UK) Limited (registered number: 12266349) were approved and authorised for issue by the Board of Directors on 28 July 2026. They were signed on its behalf by:

V Shuberanskyi Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Frendt Corporation (UK) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 12 Mulberry Place, Pinnell Road, London, SE9 6AR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement 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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and at bank.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

4. Debtors

	2025		2024
	£		£
Trade debtors	40,806		40,806
Prepayments	1,100		1,100
VAT recoverable	1,528		1,300
Other debtors	0		894
	43,434		44,100

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	112,576		8,899

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	6,549		10,149
Amounts owed to directors	386		386
Accruals	99,361		3,150
Taxation and social security	3,742		1,862
Other creditors	12,269		19,702
	122,307		35,249

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

During the period V Bilotska, a director provided secretarial services to the company for the amount of £16,130 (2024: £16,880). At the year end, the company owed V Bilotska £386 (2024: £386). This amount is unsecured, interest free and is repayable on demand.

9. Events after the Balance Sheet date

There have been no significant events between the year end and the date of approval of these accounts which would require a change to, or disclosure in, the financial statements.

10. Ultimate controlling party

The company is controlled by Vitalii Shuberanskyi who owns 100% of the called up share capital.