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REGISTERED NUMBER: 02989139 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Fraser Trading Co Limited

Fraser Trading Co Limited (Registered number: 02989139)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fraser Trading Co Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: D Bondar





SECRETARY: Ms N Bondar





REGISTERED OFFICE: 11 Bicester Road
Richmond
Surrey
TW9 4QL





REGISTERED NUMBER: 02989139 (England and Wales)





ACCOUNTANTS: A N Perera & Co
173 Barnfield Avenue
Kingston upon Thames
Surrey
KT2 5RQ

Fraser Trading Co Limited (Registered number: 02989139)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 284 335

CURRENT ASSETS
Stocks 1,818 -
Debtors 5 198,080 198,909
Investments 6 82,462 82,462
Cash at bank 12,737 28,348
295,097 309,719
CREDITORS
Amounts falling due within one year 7 (18,226 ) (32,558 )
NET CURRENT ASSETS 276,871 277,161
TOTAL ASSETS LESS CURRENT
LIABILITIES

277,155

277,496

CREDITORS
Amounts falling due after more than
one year

8

(268,379

)

(268,379

)
NET ASSETS 8,776 9,117

CAPITAL AND RESERVES
Called up share capital 9 20,000 20,000
Retained earnings (11,224 ) (10,883 )
SHAREHOLDERS' FUNDS 8,776 9,117

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

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

The director acknowledges his 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.

Fraser Trading Co Limited (Registered number: 02989139)

Balance Sheet - continued
31 December 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 director and authorised for issue on 3 July 2024 and were signed by:





D Bondar - Director


Fraser Trading Co Limited (Registered number: 02989139)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Fraser Trading Co Limited 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
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 1 (2022 - 1 ) .

Fraser Trading Co Limited (Registered number: 02989139)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 15,583
DEPRECIATION
At 1 January 2023 15,248
Charge for year 51
At 31 December 2023 15,299
NET BOOK VALUE
At 31 December 2023 284
At 31 December 2022 335

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 155,347 155,347
Other debtors - 829
155,347 156,176

Amounts falling due after more than one year:
Other debtors 42,733 42,733

Aggregate amounts 198,080 198,909

6. CURRENT ASSET INVESTMENTS

The company owns 97% of the issued share capital of Fraser Avtoyuklovchi Servis, a company registered in the republic of Uzbekistan.

The company and its subsidiary comprise a small group. Under the provisions of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so. Hence the accounts disclose information about the companies as individual entities.

The current asset investment in the shares of the subsidiary is stated at cost, unless otherwise written off.

Fraser Trading Co Limited (Registered number: 02989139)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts - 24,519
Trade creditors (1 ) -
Other creditors 18,227 8,039
18,226 32,558

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 268,379 268,379

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
20,000 Ordinary 1 20,000 20,000