Fridge Seals Direct Limited 31/12/2025 iXBRL

Company registration number: SC743434

Fridge Seals Direct Limited

Unaudited filleted financial statements

31 December 2025

Fridge Seals Direct Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Fridge Seals Direct Limited

Directors and other information


	Directors	Riona Macrae
		Jake Brown


	Company number	SC743434


	Registered office	Unit 29 Lammermoor Avenue
		Abbotsford Business Park
		Falkirk
		FK2 7ZS


	Business address	Unit 29 Lammermoor Avenue
		Abbotsford Business Park
		Falkirk
		FK2 7ZS


	Accountants	BK Plus
		20 Barnton Street
		Stirling
		FK8 1NA

Fridge Seals Direct Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Fridge Seals Direct Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fridge Seals Direct Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Fridge Seals Direct Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Fridge Seals Direct Limited and state those matters that we have agreed to state to the board of directors of Fridge Seals Direct Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global /Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fridge Seals Direct Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Fridge Seals Direct Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fridge Seals Direct Limited. You consider that Fridge Seals Direct Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Fridge Seals Direct Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BK Plus

20 Barnton Street

Stirling

FK8 1NA

23 September 2026

Fridge Seals Direct Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	400,009		36,121
		_______		_______
			400,009		36,121

Current assets
Stocks		71,331		66,088
Debtors	6	53,679		37,951
Cash at bank and in hand		57,173		236,474
		_______		_______
		182,183		340,513
Creditors: amounts falling due
within one year	7	( 81,685)		( 123,169)
		_______		_______
Net current assets			100,498		217,344
			_______		_______
Total assets less current liabilities			500,507		253,465

Creditors: amounts falling due
after more than one year	8		( 130,801)		-

Provisions for liabilities			( 39,184)		( 9,030)

			_______		_______
Net assets			330,522		244,435
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			330,422		244,335
			_______		_______
Shareholders funds			330,522		244,435
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

Riona Macrae

Director

Company registration number: SC743434

Fridge Seals Direct Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Unit 29 Lammermoor Avenue, Abbotsford Business Park, Falkirk, FK2 7ZS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Heritable property	-		nil
Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Computer equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 6 ).

5. Tangible assets

	Heritable property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 January 2025	-	37,508	6,101	4,167	47,776
Additions	243,271	5,320	116,248	30,582	395,421
	_______	_______	_______	_______	_______
At 31 December 2025	243,271	42,828	122,349	34,749	443,197
	_______	_______	_______	_______	_______
Depreciation
At 1 January 2025	-	8,140	1,692	1,823	11,655
Charge for the year	-	5,203	18,099	8,231	31,533
	_______	_______	_______	_______	_______
At 31 December 2025	-	13,343	19,791	10,054	43,188
	_______	_______	_______	_______	_______
Carrying amount
At 31 December 2025	243,271	29,485	102,558	24,695	400,009
	_______	_______	_______	_______	_______
At 31 December 2024	-	29,368	4,409	2,344	36,121
	_______	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	30,252	37,851
Other debtors	23,427	100
	_______	_______
	53,679	37,951
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	9,600	-
Trade creditors	56,133	32,643
Social security and other taxes	12,861	86,266
Other creditors	3,091	4,260
	_______	_______
	81,685	123,169
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	130,801	-
	_______	_______