Frost Architects Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07126877 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

FROST ARCHITECTS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

S Langtree

REGISTERED OFFICE:

First Floor

336 Molesey Road

Hersham

Walton on Thames

Surrey

KT12 3PD

REGISTERED NUMBER:

07126877 (England and Wales)

ACCOUNTANTS:

The McWhirter Partnership Limited

Chartered Accountants

336 Molesey Road

Hersham

Walton on Thames

Surrey

KT12 3PD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Frost Architects Limited for the year ended 31 January 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Frost Architects Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Frost Architects Limited and state those matters that we have agreed to state to the director of Frost Architects Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Frost Architects Limited and its director for our work or for this report.

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

The McWhirter Partnership Limited

Chartered Accountants

336 Molesey Road

Hersham

Walton on Thames

Surrey

KT12 3PD

31 October 2026

FIXED ASSETS

Tangible assets

4

10,426

13,901

Investments

5

166

51

10,592

13,952

CURRENT ASSETS

Debtors

6

261,001

178,114

Cash at bank

8

202

261,009

178,316

CREDITORS

Amounts falling due within one year

7

220,159

150,209

NET CURRENT ASSETS

40,850

28,107

TOTAL ASSETS LESS CURRENT LIABILITIES

51,442

42,059

CREDITORS

Amounts falling due after more than one
year

8

(19,694

)

(38,658

)

PROVISIONS FOR LIABILITIES

(2,607

)

(3,239

)

NET ASSETS

29,141

162

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

29,041

62

SHAREHOLDERS' FUNDS

29,141

162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2026 and were signed by:

S Langtree - Director

1.	STATUTORY INFORMATION

Frost Architects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced fees receivable, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

49,487

DEPRECIATION

At 1 February 2024

35,586

Charge for year

3,475

At 31 January 2025

39,061

NET BOOK VALUE

At 31 January 2025

10,426

At 31 January 2024

13,901

5.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

COST

At 1 February 2024

51

-

51

Additions

90

25

115

At 31 January 2025

141

25

166

NET BOOK VALUE

At 31 January 2025

141

25

166

At 31 January 2024

51

-

51

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

49,173

70,948

Amounts owed by group undertakings

5,374

-

Amounts recoverable on contracts

88,765

40,010

Other debtors

117,689

67,156

261,001

178,114

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

140,138

67,124

Amounts owed to participating interests

25

-

Taxation and social security

66,578

75,802

Other creditors

13,418

7,283

220,159

150,209

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

19,694

38,658

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

90

Ordinary shares

£1

90

10

A Ordinary shares

£1

10

100

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £9,927 (2024 - £935).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 January 2025 the director, D P Frost, owed the company £93,505 (2024 - £42,394). The maximum amount of the loan during the year was £93,985 and interest was charged at 2.25% during the period of the loan. .