FRENDY INTEGRATED SERVICES LTD Accounts






FRENDY INTEGRATED SERVICES LTD

	Company No. 09258407
		Information for Filing with The Registrar
		31 October 2025

The Directors present their report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was Nursing Agency and related activity.

Dividend
The director recommends a final dividend of £980 per share. The total distribution of dividend for the year ending 31 October 2025 will be £98000.

Directors

The Directors who served at any time during the year were as follows:

E. Idemudia
P.Z. Madzorera








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

E. Idemudia
Director
30 July 2026

at	31 October 2025
Company No.		09258407	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	791	1,578
	Tangible assets		6	64,110	60,154


				64,901	61,732
Current assets

	Debtors		7	538,144	495,659

	Cash at bank and in hand			68,333	69,136
				606,477	564,795
Creditors: Amount falling due within one year			8	(157,581)	(163,125)
Net current assets				448,896	401,670
Total assets less current liabilities				513,797	463,402
Creditors: Amounts falling due after more than one year			9	-	(3,586)



Net assets				513,797	459,816

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	513,697	459,716

Total equity				513,797	459,816



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 July 2026 and signed on its behalf by:
E. Idemudia
Director
30 July 2026

for the year ended 31 October 2025

General information

FRENDY INTEGRATED SERVICES LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09258407

Its registered office is:

123 Middle Street

Yeovil

Somerset

BA20 1NA

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

10 year% Over Lease term

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

15% Reducing balance

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	96	89

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	54,534	76,711

		Total corporation tax	54,534	76,711





		Tax on profit on ordinary activities	54,534	76,711

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		2905	£	£
		Profit on ordinary activities before tax	206,515	270,472

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	51,629	67,618
		Expenses not deductible for tax purposes	2,905	9,093




		Tax on profit on ordinary activities	54,534	76,711

5	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 November 2024	7,874	7,874


		At 31 October 2025	7,874	7,874
		Amortisation and impairment
		At 1 November 2024	6,296	6,296
		Charge for the year	787	787


		At 31 October 2025	7,083	7,083
		Net book values
		At 31 October 2025	791	791
		At 31 October 2024	1,578	1,578

6	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 November 2024	71,604	34,140	105,744
		Additions	18,208	4,610	22,818



		At 31 October 2025	89,812	38,750	128,562
		Depreciation
		At 1 November 2024	25,648	19,942	45,590
		Charge for the year	16,041	2,821	18,862



		At 31 October 2025	41,689	22,763	64,452
		Net book values
		At 31 October 2025	48,123	15,987	64,110
		At 31 October 2024	45,956	14,198	60,154

7	Debtors
			2025	2024
			£	£
		Trade debtors	163,797	115,490
		Amounts owed by group undertakings	359,138	359,138


		VAT recoverable	6,709	4,725
		Loans to directors	-	7,806
		Other debtors	8,500	8,500

			538,144	495,659

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	(60,567)	15,139




		Taxes and social security	153,352	146,286
		Loans from directors	63,096	-

		Accruals and deferred income	1,700	1,700
			157,581	163,125

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	3,586






			-	3,586

Share Capital

100 Ordinary Share @ £1 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	98,000	98,000

			98,000	98,000

		Dividends by type:

		Equity dividends	98,000	98,000
			98,000	98,000

13	Advances and credits to directors
			2025
			£
		At 1 November 2024	7,806

		Amounts repaid in the period	7,806


		At 31 October 2025	-