Franses Design Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Franses Design Limited

Company Information

Director

Mrs Kerry Jennie Noel

Registered office

Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants

Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Franses Design Limitedfor the Year Ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Franses Design Limited for the year ended 30 June 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Franses Design 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 accounts of Franses Design Limited and state those matters that we have agreed to state to the Board of Directors of Franses Design Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Franses Design Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Franses Design Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Franses Design Limited. You consider that Franses Design 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 accounts of Franses Design 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 accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

23 October 2026

Franses Design Limited

(Registration number: 15768998)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	17,419	11,299
Current assets
Debtors	5	31,980	31,387
Cash at bank and in hand		119,690	12,446
		151,670	43,833
Creditors: Amounts falling due within one year	6	(120,374)	(27,137)
Net current assets		31,296	16,696
Net assets		48,715	27,995
Capital and reserves
Retained earnings		48,715	27,995
Shareholders' funds		48,715	27,995

For the financial year ending 30 June 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2026
 

Mrs Kerry Jennie Noel
Director

Franses Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

These financial statements were authorised for issue by the director on 23 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Franses Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Franses Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	10,566	916	11,482
Additions	6,267	-	6,267
At 30 June 2026	16,833	916	17,749
Depreciation
At 1 July 2025	-	183	183
Charge for the year	-	147	147
At 30 June 2026	-	330	330
Carrying amount
At 30 June 2026	16,833	586	17,419
At 30 June 2025	10,566	733	11,299

Included within the net book value of land and buildings above is £16,833 (2025 - £10,566) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	31,418	3,416
Prepayments	562	438
Other debtors	-	27,533
	31,980	31,387

Franses Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	34,319	613
Taxation and social security	40,802	25,874
Accruals and deferred income	45,201	650
Other creditors	52	-
	120,374	27,137

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8

Dividends

		2026		2025
		£		£
Interim dividend of £565.00 (2025 - £430.00) per ordinary share		56,500		43,000

9	Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	6,500	7,910

Loans to related parties

2026	Key management £	Total £
At start of period	27,533	27,533
Advanced	42,493	42,493
Repaid	(70,078)	(70,078)
At end of period	(52)	(52)

Franses Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 June 2026

2025	Key management £	Total £
Advanced	86,741	86,741
Repaid	(59,208)	(59,208)
At end of period	27,533	27,533