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Company Registration No. 01077626 (England and Wales)
FRAZIER'S WINE MERCHANTS LTD. Unaudited accounts for the year ended 31 August 2024
FRAZIER'S WINE MERCHANTS LTD. Unaudited accounts Contents
Page
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FRAZIER'S WINE MERCHANTS LTD. Company Information for the year ended 31 August 2024
Directors
John Frazier William Frazier Georgina Frazier
Company Number
01077626 (England and Wales)
Registered Office
2 STIRLING ROAD SHIRLEY SOLIHULL WEST MIDLANDS B90 4NE
Accountants
AJS Accounting Services Ltd 1 Chester Court High Street, Knowle Solihull West Midlands B93 0LL
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FRAZIER'S WINE MERCHANTS LTD. Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,155,323 
1,158,295 
Investments
540,869 
380,408 
1,696,192 
1,538,703 
Current assets
Inventories
871,521 
986,853 
Debtors
209,638 
279,498 
Cash at bank and in hand
119,473 
695 
1,200,632 
1,267,046 
Creditors: amounts falling due within one year
(307,049)
(341,100)
Net current assets
893,583 
925,946 
Total assets less current liabilities
2,589,775 
2,464,649 
Creditors: amounts falling due after more than one year
(1,435,763)
(1,352,182)
Provisions for liabilities
Deferred tax
(19,218)
(19,218)
Net assets
1,134,794 
1,093,249 
Capital and reserves
Called up share capital
138 
138 
Share premium
93,162 
93,162 
Profit and loss account
1,041,494 
999,949 
Shareholders' funds
1,134,794 
1,093,249 
For the year ending 31 August 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 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 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 of Directors and authorised for issue on 19 February 2025 and were signed on its behalf by
William Frazier Director Company Registration No. 01077626
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FRAZIER'S WINE MERCHANTS LTD. Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
FRAZIER'S WINE MERCHANTS LTD. is a private company, limited by shares, registered in England and Wales, registration number 01077626. The registered office is 2 STIRLING ROAD, SHIRLEY, SOLIHULL, WEST MIDLANDS, B90 4NE.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
12.5% or 25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
10% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
1,069,222 
163,243 
10,500 
92,526 
1,335,491 
Additions
- 
11,840 
- 
1,999 
13,839 
At 31 August 2024
1,069,222 
175,083 
10,500 
94,525 
1,349,330 
Depreciation
At 1 September 2023
- 
115,232 
6,070 
55,894 
177,196 
Charge for the year
- 
11,840 
1,108 
3,863 
16,811 
At 31 August 2024
- 
127,072 
7,178 
59,757 
194,007 
Net book value
At 31 August 2024
1,069,222 
48,011 
3,322 
34,768 
1,155,323 
At 31 August 2023
1,069,222 
48,011 
4,430 
36,632 
1,158,295 
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FRAZIER'S WINE MERCHANTS LTD. Notes to the Accounts for the year ended 31 August 2024
5
Investments
Other investments 
£ 
Valuation at 1 September 2023
380,408 
Additions
195,353 
Fair value adjustments
(34,892)
Valuation at 31 August 2024
540,869 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
158,148 
239,201 
Accrued income and prepayments
51,490 
28,511 
Other debtors
- 
11,786 
209,638 
279,498 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
23,153 
44,121 
Trade creditors
249,738 
238,480 
Taxes and social security
23,068 
18,781 
Other creditors
11,811 
3,327 
Loans from directors
(1,007)
(7,867)
Accruals
286 
44,258 
307,049 
341,100 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
33,216 
37,184 
Amounts owed to group undertakings and other participating interests
1,402,547 
1,314,998 
1,435,763 
1,352,182 
9
Average number of employees
During the year the average number of employees was 11 (2023: 12).
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