Frico Holding Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 02334731

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		59,540		59,540

			59,540		59,540
CURRENT ASSETS
Debtors		502,814		493,217
Cash at bank and in hand		384,518		382,400

		887,332		875,617
Creditors: Amounts Falling Due Within One Year		(737 )		(1,539 )

NET CURRENT ASSETS (LIABILITIES)			886,595		874,078

TOTAL ASSETS LESS CURRENT LIABILITIES			946,135		933,618

Creditors: Amounts Falling Due After More Than One Year			(12,882 )		(5,249 )

NET ASSETS			933,253		928,369

CAPITAL AND RESERVES
Called up share capital	5		1,000		1,000
Profit and Loss Account			932,253		927,369

SHAREHOLDERS' FUNDS			933,253		928,369

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Frico Holding Limited

Abridged Balance Sheet (continued)

As At 31 December 2025

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 his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Steven Fritzoe

Director

18 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Frico Holding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02334731 . The registered office is 26 Station Road, Watford, WD17 1JU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 from the requirement to prepare group accounts.

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.

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. Foreign Currencies

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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Frico Holding Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2025

4. Investments

	Total
	£
Cost or Valuation
As at 1 January 2025	59,540

As at 31 December 2025	59,540

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	59,540

As at 1 January 2025	59,540

The company owns 100% of the ordinary share capital (SEK 200,000) of Frico Holding AB

incorporated in Sweden and whose principal activity is that of a holding company.

At the year end dates, the aggregate of the share capital and reserves and profit for the year of

Frico Holding AB was as follows:

2025 2024

£ £

Profit/(loss) for the year 61,135 (44,257)

Share capital and reserves 587,326 526,191

The company in turn holds 100% of the issued share capital of its following subsidiaries incorportaed in Sweden:

Name Issued Class of

Share Capital Shares Held %

Frico Teknik & Formstalln SEK 300,000 Ordinary 100

FTF Fastighet AB SEK 100,000 Ordinary 100

Frico Uthyrning AB SEK 100,000 Ordinary 100

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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