1 February 2023 false No description of principal activity Taxfiler 2024.6 SC277909business:PrivateLimitedCompanyLtd2023-02-012024-01-31 SC2779092023-01-31 SC2779092023-02-012024-01-31 SC277909business:AuditExemptWithAccountantsReport2023-02-012024-01-31 SC277909business:FilletedAccounts2023-02-012024-01-31 SC2779092024-01-31 SC277909business:Director12023-02-012024-01-31 SC277909business:RegisteredOffice2023-02-012024-01-31 SC2779092023-01-31 SC277909core:WithinOneYear2024-01-31 SC277909core:WithinOneYear2023-01-31 SC277909core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC277909core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC277909core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC277909core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC277909core:PreviouslyStatedAmount2024-01-31 SC277909core:PreviouslyStatedAmount2023-01-31 SC277909business:SmallEntities2023-02-012024-01-31 SC277909countries:Scotland2023-02-012024-01-31 SC277909core:Goodwill2023-01-31 SC277909core:Goodwill2023-02-012024-01-31 SC277909core:Goodwill2024-01-31 SC277909core:LandBuildings2023-01-31 SC277909core:ComputerEquipment2023-01-31 SC277909core:LandBuildings2023-02-012024-01-31 SC277909core:ComputerEquipment2023-02-012024-01-31 SC277909core:LandBuildings2024-01-31 SC277909core:ComputerEquipment2024-01-31 SC2779092022-02-012023-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC277909 (Scotland)
Fiona Fraser Limited Unaudited accounts for the year ended 31 January 2024
Fiona Fraser Limited Unaudited accounts Contents
Page
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Fiona Fraser Limited Company Information for the year ended 31 January 2024
Director
Fiona Fraser
Company Number
SC277909 (Scotland)
Registered Office
3 Barossa Place Perth PH1 5HG
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Fiona Fraser Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,997 
6,538 
Tangible assets
16,125 
20,364 
21,122 
26,902 
Current assets
Inventories
13,473 
11,737 
Debtors
53,562 
44,789 
Cash at bank and in hand
46,305 
40,768 
113,340 
97,294 
Creditors: amounts falling due within one year
(68,981)
(65,249)
Net current assets
44,359 
32,045 
Net assets
65,481 
58,947 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
65,381 
58,847 
Shareholders' funds
65,481 
58,947 
For the year ending 31 January 2024 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 February 2024 and were signed on its behalf by
Fiona Fraser Director Company Registration No. SC277909
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Fiona Fraser Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Fiona Fraser Limited is a private company, limited by shares, registered in Scotland, registration number SC277909. The registered office is 3 Barossa Place, Perth , PH1 5HG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
6,538 
Additions
3,455 
At 31 January 2024
9,993 
Amortisation
At 1 February 2023
- 
Charge for the year
4,996 
At 31 January 2024
4,996 
Net book value
At 31 January 2024
4,997 
At 31 January 2023
6,538 
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Fiona Fraser Limited Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Land & buildings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
36,258 
15,765 
52,023 
Additions
- 
600 
600 
At 31 January 2024
36,258 
16,365 
52,623 
Depreciation
At 1 February 2023
18,130 
13,529 
31,659 
Charge for the year
3,626 
1,213 
4,839 
At 31 January 2024
21,756 
14,742 
36,498 
Net book value
At 31 January 2024
14,502 
1,623 
16,125 
At 31 January 2023
18,128 
2,236 
20,364 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
53,562 
40,271 
Other debtors
- 
4,518 
53,562 
44,789 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
24,849 
22,241 
Trade creditors
656 
656 
Taxes and social security
12,075 
15,627 
Other creditors
13,768 
13,565 
Loans from directors
9,384 
13,160 
Accruals
8,249 
- 
68,981 
65,249 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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