Frontier Global UW Limited
Company No. 11780613
Information for Filing with The Registrar
31 December 2025
Frontier Global UW Limited

Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 December 2025.
Principal activities
The principal activity of the company during the year under review was Insurance Underwriters.
Directors
The Directors who served at any time during the year were as follows:
S. C.Fraser
R. W.Holmes
J. M.Lewis
J. W.R.Pridmore
M. A.Turner
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J. W.R.Pridmore
Director
02 July 2026
Frontier Global UW Limited

Balance Sheet Registrar
at31 December 2025
Company No.11780613Notes20252024
££
Fixed assets
Tangible assets54,2652,838
Investments6800800
5,0653,638
Current assets
Debtors7505,153618,864
Investments8--
Cash at bank and in hand110,785162,542
615,938781,406
Creditors: Amount falling due within one year8
(198,911)
(135,340)
Net current assets417,027646,066
Total assets less current liabilities422,092649,704
Provisions for liabilities
Deferred taxation9
(1,067)
(710)
Net assets421,025648,994
Capital and reserves
Called up share capital100100
Profit and loss account11420,925648,894
Total equity421,025648,994
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 02 July 2026 and signed on its behalf by:
J. W.R.Pridmore
Director
02 July 2026
Frontier Global UW Limited

Notes to the Accounts Registrar
for the year ended 31 December 2025
1General information
Frontier Global UW Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 11780613
Its registered office is:
Suite 212, 2nd Floor
70 Gracechurch Street
London
EC3V 0HR
The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2Accounting policies
Revenue recognition
Turnover is primarily derived from commission income earned as a percentage of gross written premium on insurance policies underwritten by the business. Additional revenue may also be earned through profit commission arrangements, which are performance-based and only apply to certain underwriting agreements. Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer cancellations, rebates and other similar allowances. Revenue from contracts for the provision of professional services is recognised when the contract is accepted by the insurers.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment33.3% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Investments
Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Employee benefits
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.
3Employees
20252024
NumberNumber
The average monthly number of employees (including directors) during the year was:44
4Taxation
(a) Tax on profit on ordinary activities20252024
The tax charge is made up as follows:££
UK corporation tax
Charge for the period32,81342,627
Total corporation tax32,81342,627
Origination and reversal of timing differences357
(351)
Total deferred tax357
(351)
Tax on profit on ordinary activities33,17042,276
(b) Factors affecting the total tax charge for the period
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
Higher20252024
19370££
Profit on ordinary activities before tax55,201156,666
Standard rate of corporation tax in the United Kingdom
25%
25%
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom13,80039,167
Expenses not deductible for tax purposes19,3703,109
Tax on profit on ordinary activities33,17042,276
5Tangible fixed assets
Land and buildingsPlant and machineryMotor vehiclesFixtures, fittings and equipmentTotal
£££££
Cost or revaluation
At 1 January 2025---26,69826,698
Additions---3,9523,952
At 31 December 2025---30,65030,650
Depreciation
At 1 January 2025---23,86023,860
Charge for the year---2,5252,525
At 31 December 2025---26,38526,385
Net book values
At 31 December 2025---4,2654,265
At 31 December 2024---2,8382,838
6Investments
Investment in SubsidiariesOther investmentsTotal
£££
Cost or valuation
At 1 January 2025800-800
At 31 December 2025800-800
Provisions/Impairment
Net book values
At 31 December 2025800-800
At 31 December 2024800-800
7Debtors
20252024
££
Trade debtors242,726342,689
Amounts owed by group undertakings234,74471,555
Corporation tax recoverable-2,212
Loans to directors-5,624
Other debtors180157,413
Prepayments and accrued income27,50339,371
505,153618,864
8Creditors:
amounts falling due within one year
20252024
££
Bank loans and overdrafts8,95210,722
Trade creditors19,57123,923
Taxes and social security60,91244,839
Loans from directors55,329
(1,029)
Other creditors8,79854,397
Accruals and deferred income45,3492,488
198,911135,340
9Deferred taxation
Accelerated Capital Allowances, Losses and Other Timing DifferencesTotal
£££
At 1 January 2025710-710
Charge to the profit and loss account for the period357357
At 31 December 20251,067-1,067
20252024
££
Accelerated capital allowances1,067710
1,067710
10Share Capital
Share capital consists of 1000 Ordinary shares of £0.10 each, allocated, called up and fully paid
11Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
12Related party disclosures
Transactions with related parties
An inter group loan to Bastion Risk Partners amounting to £156,999 which is repayable on demand.
Parent Company
The name of the parent of the smallest group for which consolidated financial statements are drawn up of which this entity is a member:
BKAI Frontier Principals Limited
The parent's registered office address is:
709b Suite 821
W Rusk Street
Rocwell
Texas
United States
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