2022-07-012023-06-302023-06-30falseSC600700FRASER SIGNS LTD2024-01-2474100iso4217:GBPxbrli:pureSC6007002022-07-01SC6007002023-06-30SC6007002022-07-012023-06-30SC6007002021-07-01SC6007002022-06-30SC6007002021-07-012022-06-30SC600700bus:SmallEntities2022-07-012023-06-30SC600700bus:AuditExempt-NoAccountantsReport2022-07-012023-06-30SC600700bus:FullAccounts2022-07-012023-06-30SC600700bus:PrivateLimitedCompanyLtd2022-07-012023-06-30SC600700core:WithinOneYear2023-06-30SC600700core:AfterOneYear2023-06-30SC600700core:WithinOneYear2022-06-30SC600700core:AfterOneYear2022-06-30SC600700core:ShareCapital2023-06-30SC600700core:SharePremium2023-06-30SC600700core:RevaluationReserve2023-06-30SC600700core:OtherReservesSubtotal2023-06-30SC600700core:RetainedEarningsAccumulatedLosses2023-06-30SC600700core:ShareCapital2022-06-30SC600700core:SharePremium2022-06-30SC600700core:RevaluationReserve2022-06-30SC600700core:OtherReservesSubtotal2022-06-30SC600700core:RetainedEarningsAccumulatedLosses2022-06-30SC600700core:LandBuildings2023-06-30SC600700core:PlantMachinery2023-06-30SC600700core:Vehicles2023-06-30SC600700core:FurnitureFittings2023-06-30SC600700core:OfficeEquipment2023-06-30SC600700core:NetGoodwill2023-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2023-06-30SC600700core:ListedExchangeTraded2023-06-30SC600700core:UnlistedNon-exchangeTraded2023-06-30SC600700core:LandBuildings2022-06-30SC600700core:PlantMachinery2022-06-30SC600700core:Vehicles2022-06-30SC600700core:FurnitureFittings2022-06-30SC600700core:OfficeEquipment2022-06-30SC600700core:NetGoodwill2022-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2022-06-30SC600700core:ListedExchangeTraded2022-06-30SC600700core:UnlistedNon-exchangeTraded2022-06-30SC600700core:LandBuildings2022-07-012023-06-30SC600700core:PlantMachinery2022-07-012023-06-30SC600700core:Vehicles2022-07-012023-06-30SC600700core:FurnitureFittings2022-07-012023-06-30SC600700core:OfficeEquipment2022-07-012023-06-30SC600700core:NetGoodwill2022-07-012023-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC600700core:ListedExchangeTraded2022-07-012023-06-30SC600700core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC600700core:MoreThanFiveYears2022-07-012023-06-30SC600700core:Non-currentFinancialInstruments2023-06-30SC600700core:Non-currentFinancialInstruments2022-06-30SC600700dpl:CostSales2022-07-012023-06-30SC600700dpl:DistributionCosts2022-07-012023-06-30SC600700core:LandBuildings2022-07-012023-06-30SC600700core:PlantMachinery2022-07-012023-06-30SC600700core:Vehicles2022-07-012023-06-30SC600700core:FurnitureFittings2022-07-012023-06-30SC600700core:OfficeEquipment2022-07-012023-06-30SC600700dpl:AdministrativeExpenses2022-07-012023-06-30SC600700core:NetGoodwill2022-07-012023-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC600700dpl:GroupUndertakings2022-07-012023-06-30SC600700dpl:ParticipatingInterests2022-07-012023-06-30SC600700dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-30SC600700core:ListedExchangeTraded2022-07-012023-06-30SC600700dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-30SC600700core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC600700dpl:CostSales2021-07-012022-06-30SC600700dpl:DistributionCosts2021-07-012022-06-30SC600700core:LandBuildings2021-07-012022-06-30SC600700core:PlantMachinery2021-07-012022-06-30SC600700core:Vehicles2021-07-012022-06-30SC600700core:FurnitureFittings2021-07-012022-06-30SC600700core:OfficeEquipment2021-07-012022-06-30SC600700dpl:AdministrativeExpenses2021-07-012022-06-30SC600700core:NetGoodwill2021-07-012022-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-30SC600700dpl:GroupUndertakings2021-07-012022-06-30SC600700dpl:ParticipatingInterests2021-07-012022-06-30SC600700dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-30SC600700core:ListedExchangeTraded2021-07-012022-06-30SC600700dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-30SC600700core:UnlistedNon-exchangeTraded2021-07-012022-06-30SC600700core:NetGoodwill2023-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2023-06-30SC600700core:LandBuildings2023-06-30SC600700core:PlantMachinery2023-06-30SC600700core:Vehicles2023-06-30SC600700core:FurnitureFittings2023-06-30SC600700core:OfficeEquipment2023-06-30SC600700core:AfterOneYear2023-06-30SC600700core:WithinOneYear2023-06-30SC600700core:ListedExchangeTraded2023-06-30SC600700core:UnlistedNon-exchangeTraded2023-06-30SC600700core:ShareCapital2023-06-30SC600700core:SharePremium2023-06-30SC600700core:RevaluationReserve2023-06-30SC600700core:OtherReservesSubtotal2023-06-30SC600700core:RetainedEarningsAccumulatedLosses2023-06-30SC600700core:NetGoodwill2022-06-30SC600700core:IntangibleAssetsOtherThanGoodwill2022-06-30SC600700core:LandBuildings2022-06-30SC600700core:PlantMachinery2022-06-30SC600700core:Vehicles2022-06-30SC600700core:FurnitureFittings2022-06-30SC600700core:OfficeEquipment2022-06-30SC600700core:AfterOneYear2022-06-30SC600700core:WithinOneYear2022-06-30SC600700core:ListedExchangeTraded2022-06-30SC600700core:UnlistedNon-exchangeTraded2022-06-30SC600700core:ShareCapital2022-06-30SC600700core:SharePremium2022-06-30SC600700core:RevaluationReserve2022-06-30SC600700core:OtherReservesSubtotal2022-06-30SC600700core:RetainedEarningsAccumulatedLosses2022-06-30SC600700core:NetGoodwill2021-07-01SC600700core:IntangibleAssetsOtherThanGoodwill2021-07-01SC600700core:LandBuildings2021-07-01SC600700core:PlantMachinery2021-07-01SC600700core:Vehicles2021-07-01SC600700core:FurnitureFittings2021-07-01SC600700core:OfficeEquipment2021-07-01SC600700core:AfterOneYear2021-07-01SC600700core:WithinOneYear2021-07-01SC600700core:ListedExchangeTraded2021-07-01SC600700core:UnlistedNon-exchangeTraded2021-07-01SC600700core:ShareCapital2021-07-01SC600700core:SharePremium2021-07-01SC600700core:RevaluationReserve2021-07-01SC600700core:OtherReservesSubtotal2021-07-01SC600700core:RetainedEarningsAccumulatedLosses2021-07-01SC600700core:AfterOneYear2022-07-012023-06-30SC600700core:WithinOneYear2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:CostValuation2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-012023-06-30SC600700core:Non-currentFinancialInstrumentscore:CostValuation2023-06-30SC600700core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-30SC600700core:Non-currentFinancialInstrumentscore:CostValuation2022-06-30SC600700core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-30SC600700core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-30SC600700bus:Director12022-07-012023-06-30

FRASER SIGNS LTD

Registered Number
SC600700
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2023

FRASER SIGNS LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

FRASER, Blair

Registered Address

Unit 3 42 Harbour Road
Inverness
IV1 1UF

Registered Number

SC600700 (Scotland)
FRASER SIGNS LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5104,45747,591
104,45747,591
Current assets
Stocks612,0008,166
Debtors7332,903388,642
Cash at bank and on hand68,62783,516
413,530480,324
Creditors amounts falling due within one year8(80,205)(134,426)
Net current assets (liabilities)333,325345,898
Total assets less current liabilities437,782393,489
Creditors amounts falling due after one year9(75,406)(49,304)
Net assets362,376344,185
Capital and reserves
Called up share capital11
Profit and loss account362,375344,184
Shareholders' funds362,376344,185
The financial statements were approved and authorised for issue by the Director on 24 January 2024, and are signed on its behalf by:
FRASER, Blair
Director
Registered Company No. SC600700
FRASER SIGNS LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1013
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 July 2276,18822,6501,649100,487
Additions94052,78515,22568,950
At 30 June 2377,12875,43516,874169,437
Depreciation and impairment
At 01 July 2243,9088,79119752,896
Charge for year8,3142,1651,60512,084
At 30 June 2352,22210,9561,80264,980
Net book value
At 30 June 2324,90664,47915,072104,457
At 30 June 2232,28013,8591,45247,591
6.Stocks

2023

2022

££
Other stocks12,0008,166
Total12,0008,166
7.Debtors

2023

2022

££
Trade debtors / trade receivables107,569174,371
Amounts owed by group undertakings205,000205,000
Other debtors19,6098,467
Prepayments and accrued income725804
Total332,903388,642
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables18,84731,632
Bank borrowings and overdrafts10,82411,074
Taxation and social security33,74084,620
Finance lease and HP contracts13,6335,180
Other creditors3,1611,920
Total80,205134,426
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts26,67536,426
Other creditors48,73112,878
Total75,40649,304
10.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts48,73112,878