Registered number
04615498
FROSTMANOR LIMITED
Filleted Accounts
31 March 2026

FROSTMANOR LIMITED
Registered number: | 04615498
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 490,000 |  |  | 425,000
Current assets
Debtors | 4 |  | 6,707 |  |  | 9,668
Cash at bank and in hand |  |  | 9,031 |  |  | 8,754
|  |  | 15,738 |  |  | 18,422
Creditors: amounts falling due within one year | 5 |  | (249,849) |  |  | (247,580)
Net current liabilities |  |  |  | (234,111) |  |  | (229,158)
Total assets less current liabilities |  |  |  | 255,889 |  |  | 195,842
Creditors: amounts falling due after more than one year | 6 |  |  | (20,925) |  |  | (48,825)
Provisions for liabilities |  |  |  | (2,740) |  |  | -
Net assets |  |  |  | 232,224 |  |  | 147,017
Capital and reserves
Called up share capital |  |  |  | 2,400 |  |  | 2,400
Profit and loss account |  |  |  | 229,824 |  |  | 144,617
Shareholders' funds |  |  |  | 232,224 |  |  | 147,017
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Van Nieuwkerk
Director
Approved by the board on 3 July 2026

FROSTMANOR LIMITED
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover consists of rental income and service charges for the period and is recognised in the period to which the charge relates.
| Investment properties
| Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
| Debtors and creditors receivable/payable within one year
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.
| Loans and borrowings
| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.
| Taxation
| Current tax represents the amount of tax payable or receivable in respect of the taxable profit or loss for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Investment properties
£
| Cost or valuation
| At 1 April 2025 | 425,000
| Surplus on revaluation | 65,000
| At 31 March 2026 | 490,000
| Depreciation
| At 31 March 2026 | -
| Net book value
| At 31 March 2026 | 490,000
| At 31 March 2025 | 425,000
| The investment property was valued on an open market basis by a director of the company. The historic cost of the property is £475,581 (2024 - £475,581).
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 5,561 |  | 8,798
| Other debtors | 1,146 |  | 870
|  |  |  |  |  | 6,707 |  | 9,668
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Bank loan | 27,900 |  | 27,900
| Director's loan account | 204,897 |  | 204,898
| Taxation and social security costs | 6,941 |  | 7,887
| Other creditors | 10,111 |  | 6,895
|  |  |  |  |  | 249,849 |  | 247,580
6 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Bank loan | 20,925 |  | 48,825
7 | Loans | 2026 |  | 2025
£ | £
| Creditors include:
| Secured bank loan | 48,825 |  | 76,725
| The bank loan is secured by way of legal mortgage on the investment property.
8 | Other information
| FROSTMANOR LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Riverside House
| 11-12 Nelson Street
| Hull
| HU1 1XE

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