FR8 TECHNOLOGY LTD

FR8 TECHNOLOGY LTD
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

FR8 TECHNOLOGY LTD Accountants' Report For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of FR8 TECHNOLOGY LTD for the year ended 30 November 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FR8 TECHNOLOGY LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of FR8 TECHNOLOGY LTD, as a body, in accordance with the terms of our engagement letter dated 28 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of FR8 TECHNOLOGY LTD and state those matters that we have agreed to state to the Board of Directors of FR8 TECHNOLOGY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FR8 TECHNOLOGY LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that FR8 TECHNOLOGY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FR8 TECHNOLOGY LTD. You consider that FR8 TECHNOLOGY LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of FR8 TECHNOLOGY LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 November 2025. .................................................... RAGAVAN AND CO LTD CHARTERED CERTIFIED ACCOUNTANTS 240 GROVE LANE BIRMINGHAM WEST MIDLANDS B20 2EY 21 May 2026 1

FR8 TECHNOLOGY LTD
Accountants' Report
For the year ended 30 November 2025

Report to the directors on the preparation of the unaudited statutory accounts of FR8 TECHNOLOGY LTD for the year ended 30 November 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FR8 TECHNOLOGY LTD for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of FR8 TECHNOLOGY LTD, as a body, in accordance with the terms of our engagement letter dated 28 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of FR8 TECHNOLOGY LTD and state those matters that we have agreed to state to the Board of Directors of FR8 TECHNOLOGY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FR8 TECHNOLOGY LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that FR8 TECHNOLOGY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FR8 TECHNOLOGY LTD. You consider that FR8 TECHNOLOGY LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of FR8 TECHNOLOGY LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 November 2025.

....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
21 May 2026

1

FR8 TECHNOLOGY LTD
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	12,232	12,232
Tangible fixed assets	4	232	-
		12,464	12,232
Current assets
Debtors		13,845	746
Cash at bank and in hand		32,701	66,418
		46,546	67,164
Creditors: amount falling due within one year		(109,785)	(126,918)
Net current assets		(63,239)	(59,754)

Total assets less current liabilities		(50,775)	(47,522)
Net assets		(50,775)	(47,522)

Capital and reserves
Called up share capital	5	1,000	1,000
Profit and loss account		(51,775)	(48,522)
Shareholders' funds		(50,775)	(47,522)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 21 May 2026 and were signed on its behalf by:

-------------------------------
THOMAS HUGHES
Director

2

FR8 TECHNOLOGY LTD
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

FR8 TECHNOLOGY LTD is a private company, limited by shares, registered in , registration number 14143776, registration address 16 , St Marks Road, Dudley, DY2 7SD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Licences and patents
Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

20% Straight Line

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Intangible fixed assets

Cost	Patents	Total
	£	£
At 01 December 2024	12,232	12,232
Additions	-	-
Disposals	-	-
At 30 November 2025	12,232	12,232
Net book values
At 30 November 2025	12,232	12,232
At 30 November 2024	12,232	12,232

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 December 2024	-	-
Additions	290	290
Disposals	-	-
At 30 November 2025	290	290
Depreciation
At 01 December 2024	-	-
Charge for year	58	58
On disposals	-	-
At 30 November 2025	58	58
Net book values
Closing balance as at 30 November 2025	232	232
Opening balance as at 01 December 2024	-	-

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100,000 Class A shares of £0.01 each	1,000		1,000
	1,000		1,000

3

Registered Number: 14143776

FR8 TECHNOLOGY LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025