Company Registration No. 09575325 (England and Wales)
Frontier Computer Corp Limited
Unaudited accounts
for the year ended 31 December 2025
Frontier Computer Corp Limited
Unaudited accounts
Contents
Frontier Computer Corp Limited
Company Information
for the year ended 31 December 2025
Directors
Mr R Koenders
Mr N Gray
Company Number
09575325 (England and Wales)
Registered Office
380A New Hythe Lane
Larkfield
Maidstone
Kent
MR20 6RZ
Accountants
Rustrick Accountants Limited
380A New Hythe lane
Larkfield
Maidstone
Kent
ME20 6RZ
Frontier Computer Corp Limited
Statement of financial position
as at 31 December 2025
Tangible assets
7,285
4,418
Inventories
374,272
311,381
Cash at bank and in hand
622,788
362,254
Creditors: amounts falling due within one year
(1,009,659)
(599,123)
Net current assets
809,908
685,234
Net assets
817,193
689,652
Called up share capital
50
50
Capital redemption reserve
(68,900)
(68,900)
Profit and loss account
886,043
758,502
Shareholders' funds
817,193
689,652
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 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 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 of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by
Mr R Koenders
Director
Company Registration No. 09575325
Frontier Computer Corp Limited
Notes to the Accounts
for the year ended 31 December 2025
Frontier Computer Corp Limited is a private company, limited by shares, registered in England and Wales, registration number 09575325. The registered office is 380A New Hythe Lane, Larkfield, Maidstone, Kent, MR20 6RZ.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Frontier Computer Corp Limited
Notes to the Accounts
for the year ended 31 December 2025
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Expenditure on research and development is written off in the year in which it is incurred.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The director has assessed the company’s financial position, cash flow forecasts and future commitments. Based on this review, he considers that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the financial statements have been prepared on a going concern basis.
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Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
9,475
5,540
15,015
Additions
1,450
5,396
6,846
Disposals
(166)
(3,232)
(3,398)
At 31 December 2025
10,759
7,704
18,463
At 1 January 2025
6,876
3,721
10,597
Charge for the year
995
1,434
2,429
On disposals
(96)
(1,752)
(1,848)
At 31 December 2025
7,775
3,403
11,178
At 31 December 2025
2,984
4,301
7,285
At 31 December 2024
2,599
1,819
4,418
Work in progress
55,567
15,807
Finished goods
318,705
295,574
Frontier Computer Corp Limited
Notes to the Accounts
for the year ended 31 December 2025
Amounts falling due within one year
Trade debtors
759,879
549,758
Accrued income and prepayments
2,628
-
Other debtors
60,000
60,964
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
620,303
239,337
Taxes and social security
43,729
109,166
Allotted, called up and fully paid:
50 Ordinary shares of £1 each
50
50
The shares of the company are owned by Frontier Computer Corp BV, incorporated in the Netherlands. The ultimate parent undertaking is Frontier Computer Corp, incorporated in the United States of America.
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Average number of employees
During the year the average number of employees was 5 (2024: 3).