SINGLE FRAME LTD - Accounts

SINGLE FRAME LTD
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

SINGLE FRAME LTD Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SJPR ACCOUNTANTS LTD 31 March 2026 .................................................... SJPR ACCOUNTANTS LTD 225 Clapham Road LONDON SW9 9BE 02 October 2026 1

SINGLE FRAME LTD
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
SJPR ACCOUNTANTS LTD
31 March 2026

....................................................

SJPR ACCOUNTANTS LTD
225 Clapham Road

LONDON
SW9 9BE
02 October 2026

1

SINGLE FRAME LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	27,060	27,060
Tangible fixed assets	4	(27,373)	(21,961)
		(313)	5,099
Current assets
Stocks		4,281	0
Debtors		810,672	788,671
Cash at bank and in hand		199,767	284,578
		1,014,720	1,073,249
Creditors: amount falling due within one year		(939,725)	(967,758)
Net current assets		74,995	105,491

Total assets less current liabilities		74,682	110,590
Net assets		74,682	110,590

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		74,681	110,589
Shareholders' funds		74,682	110,590

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 02 October 2026 and were signed by:

-------------------------------
Matthew Esterhuizen
Director

2

SINGLE FRAME LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

SINGLE FRAME LTD is a private company, limited by shares, registered in England and Wales, registration number 10145723, registration address 45 Du Maurier Close, Church Crookham, Hampshire, GU52 0YA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

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

5 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	27,060	27,060
Additions	-	-
Disposals	-	-
At 31 March 2026	27,060	27,060
Net book values
At 31 March 2026	27,060	27,060
At 31 March 2025	27,060	27,060

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2025	-	-
Additions	-	-
Disposals	-	-
At 31 March 2026	-	-
Depreciation
At 01 April 2025	21,961	21,961
Charge for year	5,412	5,412
On disposals	-	-
At 31 March 2026	27,373	27,373
Net book values
Closing balance as at 31 March 2026	(27,373)	(27,373)
Opening balance as at 01 April 2025	(21,961)	(21,961)

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		0
	1		0

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