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FRANK BATHER & SON LIMITED

Unaudited Financial Statements

for the Year Ended 31st December 2024






FRANK BATHER & SON LIMITED (REGISTERED NUMBER: 00614197)






Contents of the Financial Statements
for the year ended 31st December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FRANK BATHER & SON LIMITED

Company Information
for the year ended 31st December 2024







DIRECTOR: Mrs E Bather





REGISTERED OFFICE: 248 - 258 New Chester Road
Birkenhead
Wirral
CH41 9BQ





REGISTERED NUMBER: 00614197 (England and Wales)





ACCOUNTANTS: Haines Watts Wirral Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH

FRANK BATHER & SON LIMITED (REGISTERED NUMBER: 00614197)

Balance Sheet
31st December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,247 44,009

CURRENT ASSETS
Stocks 10,000 15,000
Debtors 5 21,378 32,246
Cash at bank 74,133 57,925
105,511 105,171
CREDITORS
Amounts falling due within one year 6 120,806 119,653
NET CURRENT LIABILITIES (15,295 ) (14,482 )
TOTAL ASSETS LESS CURRENT LIABILITIES 32,952 29,527

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 7 12,952 9,527
SHAREHOLDERS' FUNDS 32,952 29,527

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st February 2025 and were signed by:




Mrs E Bather - Director


FRANK BATHER & SON LIMITED (REGISTERED NUMBER: 00614197)

Notes to the Financial Statements
for the year ended 31st December 2024

1. STATUTORY INFORMATION

Frank Bather & Son 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The director has considered the company's expected financial position over the 12 month period following approval of these financial statements and has determined that the company has sufficient bank facilities and reserves to ensure the company can meet its liabilities as they fall due. On this basis, the director has concluded that it is appropriate to prepare the financial statements on a going concern basis.

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.
Freehold property - land - nil and buildings - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

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 Income Statement, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

FRANK BATHER & SON LIMITED (REGISTERED NUMBER: 00614197)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Creditors
Short term creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1st January 2024 76,454 88,868 5,400 9,995 180,717
Additions - 7,865 - - 7,865
At 31st December 2024 76,454 96,733 5,400 9,995 188,582
DEPRECIATION
At 1st January 2024 39,900 81,442 5,379 9,987 136,708
Charge for year 1,330 2,294 3 - 3,627
At 31st December 2024 41,230 83,736 5,382 9,987 140,335
NET BOOK VALUE
At 31st December 2024 35,224 12,997 18 8 48,247
At 31st December 2023 36,554 7,426 21 8 44,009

Included in cost of land and buildings is freehold land of £ 9,954 (2023 - £ 9,954 ) which is not depreciated.

FRANK BATHER & SON LIMITED (REGISTERED NUMBER: 00614197)

Notes to the Financial Statements - continued
for the year ended 31st December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,423 13,672
Other debtors 11,955 18,574
21,378 32,246

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 113,903 100,539
Taxation and social security 3,559 11,614
Other creditors 3,344 7,500
120,806 119,653

7. RESERVES
Retained
earnings
£   

At 1st January 2024 9,527
Profit for the year 18,425
Dividends (15,000 )
At 31st December 2024 12,952

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2024 and 31st December 2023:

2024 2023
£    £   
Mrs E Bather
Balance outstanding at start of year 7,355 -
Amounts advanced - 7,355
Amounts repaid (7,355 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 7,355

9. RELATED PARTY DISCLOSURES

Included in creditors is the sum of £845 (2023 - £nil) owing to the company director.