Financial Instruments - which FRS for an unlisted company?

I am aware that listed companies and unlisted companies that are applying fair value rules must apply FRS26, the presentation requirements of FRS 25 and FRS 29 for financial instruments but I am unsure which FRS's are relevant to an unlisted company not applying fair value rules.  Would it be FRS 25 presentation, FRS 4 and FRS 13 (if applicable)?  Is it a choice as to whether to apply fair value rules?

Any help would be greatly appreciated!

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