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Company Registration No. 15441391 (England and Wales)
Koy And Frost Limited Unaudited accounts for the year ended 31 January 2026
Koy And Frost Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Koy And Frost Limited Company Information for the year ended 31 January 2026
Director
Malcolm Frost
Company Number
15441391 (England and Wales)
- 3 -
Koy And Frost Limited Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
79,018
-
Current assets
Debtors
5
(19,220)
5,284
Cash at bank and in hand
26,458
10,535
7,238
15,819
Creditors: amounts falling due within one year
6
500
(402)
Net current assets
7,738
15,417
Net assets
86,756
15,417
Capital and reserves
Profit and loss account
86,756
15,417
Shareholders' funds
86,756
15,417
For the year ending 31 January 2026 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 July 2026 and were signed on its behalf by
Malcolm Frost Director Company Registration No. 15441391
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Koy And Frost Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Koy And Frost Limited is a private company, limited by shares, registered in England and Wales, registration number 15441391.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 February 2025
-
-
-
Additions
70,768
8,250
79,018
At 31 January 2026
70,768
8,250
79,018
Depreciation
At 31 January 2026
-
-
-
Net book value
At 31 January 2026
70,768
8,250
79,018
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
8
8
Trade debtors
1,260
3,276
Other debtors
(20,488)
2,000
(19,220)
5,284
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
(500)
402
- 5 -
Koy And Frost Limited Notes to the Accounts for the year ended 31 January 2026
7
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -