FRACTIVE LTD - Accounts

FRACTIVE LTD
Statement of Financial Position
As at 31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		605		0
Current assets	41,962		21,827
Creditors: amount falling due within one year	(41,480)		(13,070)
Net current assets		482		8,757
Total assets less current liabilities		1,087		8,757
Net assets		1,087		8,757


Capital and reserves		1,087		8,757

NOTES TO THE ACCOUNTS

General Information

FRACTIVE LTD is a private company, limited by shares, registered in England and Wales, registration number 15328357, registration address 4 Akeman Road, North Leigh, OX29 6AH.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – 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.

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

Turnover

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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

25% Reducing Balance

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2025	-	-
Additions	1,180	1,180
Disposals	-	-
At 31 December 2025	1,180	1,180
Depreciation
At 01 January 2025	575	575
Charge for year	-	-
On disposals	-	-
At 31 December 2025	575	575
Net book values
Closing balance as at 31 December 2025	605	605
Opening balance as at 01 January 2025	(575)	(575)

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

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.

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 in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 May 2026 and were signed on its behalf by:

--------------------------------
Terence John Hogan
Director

Registered Number: 15328357
England and Wales
FRACTIVE LTD

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025