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SC471134 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 SC471134 dpl-frs:Item11 2021-03-01 2022-02-28 SC471134 dpl-frs:Item11 2021-02-28 SC471134 dpl-frs:Item11 2022-02-28 SC471134 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 SC471134 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 SC471134 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 SC471134 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 SC471134 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 SC471134 dpl-frs:Item12 2021-03-01 2022-02-28 SC471134 dpl-frs:Item12 2021-02-28 SC471134 dpl-frs:Item12 2022-02-28 SC471134 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 SC471134 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 SC471134 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 SC471134 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 SC471134 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 SC471134 1 2021-03-01 2022-02-28 SC471134 frs-countries:Scotland 2021-03-01 2022-02-28
Registered number: SC471134
Fryers Records Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC471134
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 256,280 269,415
256,280 269,415
CURRENT ASSETS
Stock 5 5,400 4,000
Debtors 6 2,752 2,520
Cash at bank and in hand 865 2,253
9,017 8,773
Creditors: Amounts Falling Due Within One Year 7 (79,514 ) (68,721 )
NET CURRENT ASSETS (LIABILITIES) (70,497 ) (59,948 )
TOTAL ASSETS LESS CURRENT LIABILITIES 185,783 209,467
Creditors: Amounts Falling Due After More Than One Year 8 (154,755 ) (157,464 )
NET ASSETS 31,028 52,003
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 30,928 51,903
SHAREHOLDERS' FUNDS 31,028 52,003
Page 1
Page 2
For the year ending 28 February 2023 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr E J Fryer
Director
28 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fryers Records Limited is a private company, limited by shares, incorporated in Scotland, registered number SC471134 . The registered office is 48 Silverknowes Road Silverknowes Road, Edinburgh, EH4 5LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Leasehold 10% Straight line
Plant & Machinery 10-25% Straight line and reducing balance
Motor Vehicles 33.3% Reducing balance
Fixtures & Fittings 10% Straight line
Computer Equipment 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost
As at 1 March 2022 176,967 31,553 86,863 47,935 343,318
Additions - - 12,613 - 12,613
As at 28 February 2023 176,967 31,553 99,476 47,935 355,931
Depreciation
As at 1 March 2022 - 14,261 42,778 16,864 73,903
Provided during the period - 3,155 12,237 10,356 25,748
As at 28 February 2023 - 17,416 55,015 27,220 99,651
Net Book Value
As at 28 February 2023 176,967 14,137 44,461 20,715 256,280
As at 1 March 2022 176,967 17,292 44,085 31,071 269,415
5. Stock
2023 2022
£ £
Finished goods 5,400 4,000
5,400 4,000
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 771 291
Prepayments and accrued income 1,981 2,229
2,752 2,520
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 287 36
Bank loans and overdrafts 12,195 26,277
Corporation tax 4,189 4,839
Other taxes and social security 1,787 1,671
VAT 9,578 9,617
Other creditors 15,540 15,066
Accruals and deferred income 900 900
Directors' loan accounts 18,388 165
Amounts owed to related parties 16,650 10,150
79,514 68,721
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 154,755 157,464
154,755 157,464
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
As at 28 February 2023, Fryer Records Limited owed East Side Yoga £16,650 (2022: £10,150). East Side Yoga Limited is a company with common directors. 
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