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REGISTERED NUMBER: 09621236 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31st July 2023

for

Fresnel Ltd

Fresnel Ltd (Registered number: 09621236)






Contents of the Financial Statements
for the Year Ended 31st July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fresnel Ltd

Company Information
for the Year Ended 31st July 2023







DIRECTORS: Mrs K F Fraser
A G Fraser





REGISTERED OFFICE: 1st Floor
130 High Street
Marlborough
Wiltshire
SN8 1LZ





REGISTERED NUMBER: 09621236 (England and Wales)





ACCOUNTANTS: Bew & Co Limited
Chartered Accountants
130 High Street
Marlborough
Wiltshire
SN8 1LZ

Fresnel Ltd (Registered number: 09621236)

Balance Sheet
31st July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,328 11,017

CURRENT ASSETS
Debtors 5 6,630 15,167
Cash at bank 5,328 16,786
11,958 31,953
CREDITORS
Amounts falling due within one year 6 16,903 13,150
NET CURRENT (LIABILITIES)/ASSETS (4,945 ) 18,803
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,383

29,820

CREDITORS
Amounts falling due after more than one year 7 18,333 28,333
NET (LIABILITIES)/ASSETS (15,950 ) 1,487

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (16,950 ) 487
(15,950 ) 1,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Fresnel Ltd (Registered number: 09621236)

Balance Sheet - continued
31st July 2023


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 Board of Directors and authorised for issue on 18th April 2024 and were signed on its behalf by:





A G Fraser - Director


Fresnel Ltd (Registered number: 09621236)

Notes to the Financial Statements
for the Year Ended 31st July 2023

1. STATUTORY INFORMATION

Fresnel Ltd 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
The accounts have been prepared on a going concern basis in the light of support from the directors and shareholder.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Fresnel Ltd (Registered number: 09621236)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2022
and 31st July 2023 18,585
DEPRECIATION
At 1st August 2022 7,568
Charge for year 3,689
At 31st July 2023 11,257
NET BOOK VALUE
At 31st July 2023 7,328
At 31st July 2022 11,017

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors - 8,598
Other debtors 6,630 6,569
6,630 15,167

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 10,000 10,000
Other creditors 6,903 3,150
16,903 13,150

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Bank loans 18,333 28,333

Fresnel Ltd (Registered number: 09621236)

Notes to the Financial Statements - continued
for the Year Ended 31st July 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st July 2023 and 31st July 2022:

31.7.23 31.7.22
£    £   
A G Fraser
Balance outstanding at start of year 5,754 -
Amounts advanced - 5,754
Amounts repaid (5,754 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,754

The loan is interest free and repayable on demand.