Frontiera Customs Services Limited

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

Registered number: 12244804

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		14,856		-
Tangible Assets	5		3,472		-
Investments	6		85		-

			18,413		-
CURRENT ASSETS
Debtors	7	279,447		148,047
Cash at bank and in hand		150,705		86,527

		430,152		234,574
Creditors: Amounts Falling Due Within One Year	8	(149,622 )		(76,611 )

NET CURRENT ASSETS (LIABILITIES)			280,530		157,963

TOTAL ASSETS LESS CURRENT LIABILITIES			298,943		157,963

Creditors: Amounts Falling Due After More Than One Year	9		(108,765 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,582 )		-

NET ASSETS			185,596		157,963

CAPITAL AND RESERVES
Called up share capital	11		100		100
Income Statement			185,496		157,863

SHAREHOLDERS' FUNDS			185,596		157,963

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Frontiera Customs Services Limited

Statement of Financial Position (continued)

As At 31 August 2026

For the year ending 31 August 2026 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.

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 G Bevan

Director

19/10/2026

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

1. General Information

Frontiera Customs Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12244804 . The registered office is 55 Peach Street, Wokingham, Berkshire, RG40 1XP .

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's functional and presentation currency is pounds sterling (£). Amounts included in the financial statements have been rounded to the nearest pound.

Exemption from preparing consolidated financial statements

The company is exempt from the requirement to prepare consolidated financial statements as the group qualifies as a small group under the provisions of 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

Website is amortised to the income statement over its estimated economic life of 5 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:

Plant & Machinery	25% Reducing balance
Computer Equipment	33.33% straight line

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Frontiera Customs Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 2)

4. Intangible Assets

	Website
	£
Cost
As at 1 September 2025	4,850
Additions	16,207
Disposals	(4,850 )

As at 31 August 2026	16,207

Amortisation
As at 1 September 2025	4,850
Provided during the period	1,351
Disposals	(4,850 )

As at 31 August 2026	1,351

Net Book Value
As at 31 August 2026	14,856

As at 1 September 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2025	13,324	-	13,324
Additions	524	3,799	4,323

As at 31 August 2026	13,848	3,799	17,647

Depreciation
As at 1 September 2025	13,324	-	13,324
Provided during the period	98	753	851

As at 31 August 2026	13,422	753	14,175

Net Book Value
As at 31 August 2026	426	3,046	3,472

As at 1 September 2025	-	-	-

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Frontiera Customs Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2025	-
Additions	85

As at 31 August 2026	85

Provision
As at 1 September 2025	-

As at 31 August 2026	-

Net Book Value
As at 31 August 2026	85

As at 1 September 2025	-

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	92,442	36,406
Amounts owed by group undertakings	10,000	10,000
Other debtors	17,005	101,641

	119,447	148,047
Due after more than one year
Other debtors	160,000	-

	279,447	148,047

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	44,486	8,251
Bank loans and overdrafts	27,744	-
Other creditors	4,623	1,455
Taxation and social security	72,769	66,905

	149,622	76,611

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

	2026	2025
	£	£
Bank loans	108,765	-

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Frontiera Customs Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

10. Secured Creditors

Of the creditors the following amounts are secured by a fixed and floating charge over the assets of the company.

	2026		2025
	£		£
Bank loans and overdrafts	136,510		-

11. Share Capital

	2026	2025
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

12. Other Commitments

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

	2026	2025
	£	£
Not later than one year	32,404	-
Later than one year and not later than five years	5,199	-

	37,603	-

13. Related Party Transactions

During the year the company made a loan to a company under common control. At the balance sheet date, the total amount outstanding was £160,000. The loan is unsecured and not receivable within one year. The balance has been presented within debtors due after more than one year.

Included within debtors is an amount of £10,000 (2025: £10,000) due from the company's subsidiary. The balance is unsecured, interest-free and repayable on demand.

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