FRG London Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 16183207

		31 January 2026
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		46,750
Tangible Assets	5		381,752

			428,502
CURRENT ASSETS
Debtors	6	143,753
Cash at bank and in hand		7,428

		151,181
Creditors: Amounts Falling Due Within One Year	7	(99,745 )

NET CURRENT ASSETS (LIABILITIES)			51,436

TOTAL ASSETS LESS CURRENT LIABILITIES			479,938

Creditors: Amounts Falling Due After More Than One Year	8		(642,425 )

NET LIABILITIES			(162,487 )

CAPITAL AND RESERVES
Called up share capital	9		101
Income Statement			(162,588 )

SHAREHOLDERS' FUNDS			(162,487)

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FRG London Ltd

Statement of Financial Position (continued)

As At 31 January 2026

For the period ending 31 January 2026 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 Income Statement.

On behalf of the board

Mr Gurveer Dhillon

Director

6 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

FRG London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16183207 . The registered office is First Floor, 5-6 Chalice close, Wallington, SM6 9RU.

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.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are franchise fees. It is amortised to the income statement over its estimated economic life of 15 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	depreciated over the lease period 15 years
Plant & Machinery	10% reducing balance method
Fixtures & Fittings	10% reducing balance method
Computer Equipment	10% reducing balance method

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

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FRG London Ltd

Notes to the Financial Statements (continued)

For the Period 14 January 2025 to 31 January 2026

4. Intangible Assets

	Other
	£
Cost
As at 14 January 2025	-
Additions	50,000

As at 31 January 2026	50,000

Amortisation
As at 14 January 2025	-
Provided during the period	3,250

As at 31 January 2026	3,250

Net Book Value
As at 31 January 2026	46,750

As at 14 January 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 14 January 2025	-	-	-	-	-
Additions	23,822	300,000	67,767	2,898	394,487

As at 31 January 2026	23,822	300,000	67,767	2,898	394,487

Depreciation
As at 14 January 2025	-	-	-	-	-
Provided during the period	-	11,301	1,367	67	12,735

As at 31 January 2026	-	11,301	1,367	67	12,735

Net Book Value
As at 31 January 2026	23,822	288,699	66,400	2,831	381,752

As at 14 January 2025	-	-	-	-	-

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FRG London Ltd

Notes to the Financial Statements (continued)

For the Period 14 January 2025 to 31 January 2026

6. Debtors

	31 January 2026
	£
Due within one year
Other debtors	83,753
Due after more than one year
Other debtors	60,000

	143,753

7. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Trade creditors	31,725
Other creditors	66,150
Taxation and social security	1,870

	99,745

8. Creditors: Amounts Falling Due After More Than One Year

	31 January 2026
	£
Other creditors	642,425

9. Share Capital

	31 January 2026
	£
Allotted, Called up and fully paid	101

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FRG London Ltd

Notes to the Financial Statements (continued)

For the Period 14 January 2025 to 31 January 2026

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 January 2026
	£
Not later than one year	200,000
Later than one year and not later than five years	800,000
Later than five years	1,800,000

	2,800,000

Lease agreed for the 15 year at the rate of annual rent of £200,000. Out of which 1 year rent free period privded.

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