Registration number: 10577131

Frinden Investments Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Frinden Investments Ltd

(Registration number: 10577131)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Investment property	4	231,314	231,314
Other financial assets	5	682,062	641,750
		913,376	873,064
Current assets
Debtors	6	8,137	6,069
Cash at bank and in hand		16,905	9,114
		25,042	15,183
Creditors: Amounts falling due within one year	7	(23,428)	(15,077)
Net current assets		1,614	106
Net assets		914,990	873,170
Capital and reserves
Called up share capital		8,000	8,000
Share premium reserve		792,000	792,000
Retained earnings		114,990	73,170
Shareholders' funds		914,990	873,170

Frinden Investments Ltd

(Registration number: 10577131)
Balance Sheet as at 31 January 2026

For the financial year ending 31 January 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 29 October 2026
 

......................................... Lady F E Carter Director

Frinden Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

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

The address of its registered office is:
Suite I Windrush Court
Abingdon Business Park
Abingdon
Oxfordshire
OX14 1SY
United Kingdom

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.

The financial statements are presented in Sterling, which is the functional currency of the Company, and rounded to the nearest £1.

Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The only area where there are significant judgements which would affect the amounts recognised in the financial statements is the valuation of the investment properties. This has been recognised based on market conditions and external information.

Revenue recognition

Revenue represents the value of rental income from properties held by the Company during the year and income from investments held.

Frinden Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Foreign currency transactions and balances

The Company's functional currency is both Euros and GBP. This differs from the presentational currency which is GBP.

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non- monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Tax

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

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

Frinden Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Investment properties

	2026 £
At 1 February 2025	231,314
At 31 January 2026	231,314

The 2025 valuations were made by the directors on an open market for existing use basis.

5	Fixed asset investments

	Listed Investments £	Total £
Non-current financial assets
Cost or valuation
At 1 February 2025	641,750	641,750
Fair value adjustments	56,312	56,312
Disposals	(16,000)	(16,000)
At 31 January 2026	682,062	682,062
Carrying amount
At 31 January 2026	682,062	682,062
At 31 January 2025	641,750	641,750

Frinden Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Debtors

Current	Note	2026 £	2025 £
Amounts owed by related parties	8	6,750	6,069
Other debtors		1,387	-
		8,137	6,069

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	15,128	2,443
Other creditors	8,300	12,634
	23,428	15,077