Company Registration No. 04996767 (England and Wales)
Fragosmic Ltd
Unaudited Abbreviated Accounts
for the year ended 31 March 2025
Fragosmic Ltd
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
26,663
34,371
Creditors: amounts falling due within one year
(71,967)
(42,282)
Net current assets
43,850
27,822
Called up share capital
6
6
Profit and loss account
44,143
28,415
Shareholders' funds
44,149
28,421
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by
Nicolas Mastenbroek
Director
Company Registration No. 04996767
Fragosmic Ltd
Notes to the Accounts
for the year ended 31 March 2025
Fragosmic Ltd is a private company, limited by shares, registered in England and Wales, registration number 04996767. The registered office is Kaleider Building, 45 Preston Street, Exeter, Devon, EX1 1DF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% Straight Line
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
49,200
2,220
Accrued income and prepayments
287
688
Fragosmic Ltd
Notes to the Accounts
for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
34,586
2,438
Taxes and social security
30,789
34,400
Loans from directors
5,435
3,467
7
Average number of employees
During the year the average number of employees was 2 (2024: 3).