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Registered number: 07467925

Frostbuild Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

Prepared By:

IUVO Services Limited

Chartered Accountants

10 The Crescent

Little Leighs

Chelmsford

Essex

CM3 1LY

Frostbuild Limited

ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

DIRECTORS

C V Frost

REGISTERED OFFICE

10 The Crescent

Little Leighs

Chelmsford

Essex

CM3 1LY

COMPANY DETAILS

Private company limited by shares registered in EW - England and Wales, registered number 07467925

ACCOUNTANTS

IUVO Services Limited

Chartered Accountants

10 The Crescent

Little Leighs

Chelmsford

Essex

CM3 1LY

Frostbuild Limited

ACCOUNTS
FOR THEYEARENDED31/12/2025
CONTENTS
		Page
Directors' Report		-
Accountants' Report		-
Statement Of Comprehensive Income		-
Balance Sheet		3
Notes To The Accounts		4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account		-
Profit And Loss Account Summaries		-

Frostbuild Limited

BALANCE SHEET AT 31/12/2025
						2025				2024
		Notes				£				£
FIXED ASSETS
Tangible assets		3				-				771
CURRENT ASSETS
Debtors		4		762				762
Cash at bank and in hand				-				97
				762				859
CREDITORS: Amounts falling due within one year		5		45,088				38,621
NET CURRENT LIABILITIES						(44,326)				(37,762)
TOTAL ASSETS LESS CURRENT LIABILITIES						(44,326)				(36,991)
CAPITAL AND RESERVES
Called up share capital		6				2				2
Profit and loss account						(44,328)				(36,993)
SHAREHOLDERS' FUNDS						(44,326)				(36,991)
For the year ending 31/12/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20/07/2026 and signed on their behalf by
.............................
C V Frost
Director

Frostbuild Limited

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/12/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Going Concern

At the year end date its liabilities exceeded its assets by £44,326 (2024:£36,991). This was primarily caused by difficult trading conditions in the past however the Company ceased to trade at the end of December 2025. The director has indicated a willingness to continue to fund the Company while he considers its future. As a result the accounts have been prepared on a going concern basis

1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles		reducing balance 25%

2. EMPLOYEES
				2025		2024
				No.		No.
Average number of employees				-		-

Frostbuild Limited

3. TANGIBLE FIXED ASSETS
		Commercial
		Vehicles		Total
		£		£
Cost
At 01/01/2025		5,333		5,333
Disposals		(5,333)		(5,333)
At 31/12/2025		-		-
Depreciation
At 01/01/2025		4,562		4,562
Disposals		(4,562)		(4,562)
At 31/12/2025		-		-
Net Book Amounts
At 31/12/2025		-		-
At 31/12/2024		771		771

4. DEBTORS				2025		2024
				£		£
Amounts falling due within one year
UK corporation tax				433		433
Other debtors				329		329
				762		762

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2025		2024
				£		£
VAT				4,550		4,550
Directors current account				30,254		24,333
Trade creditors				9,684		8,238
Accruals				600		1,500
				45,088		38,621

Frostbuild Limited

6. SHARE CAPITAL				2025		2024
				£		£
Allotted, issued and fully paid:
2 Ordinary shares of £1 each				2		2
				2		2

7. CONTROLLING PARTY

The company is controlled by C V Frost, the director.

8. RELATED PARTY TRANSACTIONS

At the year end date the company owed its director £30,254 (2024: £24,333). This is included in creditors, is repayable on demand and attracts no interest.