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Registered number: 15798538
Fracteura Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15798538
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,451 -
Investments 5 160 -
1,611 -
CURRENT ASSETS
Debtors 6 55,175 1,634
Cash at bank and in hand 6,530 -
61,705 1,634
Creditors: Amounts Falling Due Within One Year 7 (14,573 ) (7,799 )
NET CURRENT ASSETS (LIABILITIES) 47,132 (6,165 )
TOTAL ASSETS LESS CURRENT LIABILITIES 48,743 (6,165 )
Creditors: Amounts Falling Due After More Than One Year 8 (50,000 ) -
NET LIABILITIES (1,257 ) (6,165 )
CAPITAL AND RESERVES
Called up share capital 9 200 100
Profit and Loss Account (1,457 ) (6,265 )
SHAREHOLDERS' FUNDS (1,257) (6,165)
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Kathryn Wellum-Kent
Director
02/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fracteura Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15798538 . The registered office is Unit 2 Green Farm Business Park, Folly Road, Latteridge, Bristol, BS37 9TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 years
Computer Equipment 3 years
3. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 - - -
Additions 816 730 1,546
As at 31 December 2025 816 730 1,546
Depreciation
As at 1 January 2025 - - -
Provided during the period 41 54 95
As at 31 December 2025 41 54 95
Net Book Value
As at 31 December 2025 775 676 1,451
As at 1 January 2025 - - -
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5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 -
Additions 160
As at 31 December 2025 160
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 160
As at 1 January 2025 -
Investments represent holdings in the company's subsidiary undertakings Fractional Finance Limited and Fractional Human Resourses Limited.
6. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Amounts owed by group undertakings 53,940 -
Other debtors 1,235 1,534
55,175 1,534
Due after more than one year
Other debtors - 100
55,175 1,634
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 1,554 -
Amounts owed to group undertakings 1,870 2,911
Other creditors 11,149 4,888
14,573 7,799
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2025 31 December 2024
£ £
Other creditors 50,000 -
Page 4
Page 5
9. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 200 100
Page 5