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REGISTERED NUMBER: 02436911 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ROBERT E FRY & ASSOCIATES LIMITED

ROBERT E FRY & ASSOCIATES LIMITED (REGISTERED NUMBER: 02436911)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROBERT E FRY & ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: R E Fry
L A Brimage



SECRETARY: L A Brimage



REGISTERED OFFICE: 45 Bridgeman Terrace
Wigan
Lancashire
WN1 1TT



REGISTERED NUMBER: 02436911 (England and Wales)



ACCOUNTANTS: C A Hunter Limited
Britannia Chambers
26 George Street
St Helens
Merseyside
WA10 1BZ



BANKERS: Handelsbanken
Unit 5
Beecham Court
Wigan
WN3 6PR

ROBERT E FRY & ASSOCIATES LIMITED (REGISTERED NUMBER: 02436911)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,715 37,265

CURRENT ASSETS
Stocks 11,550 15,473
Debtors 5 558,658 435,630
Cash at bank and in hand 530,532 576,142
1,100,740 1,027,245
CREDITORS
Amounts falling due within one year 6 186,367 272,720
NET CURRENT ASSETS 914,373 754,525
TOTAL ASSETS LESS CURRENT
LIABILITIES

943,088

791,790

PROVISIONS FOR LIABILITIES 7,048 9,156
NET ASSETS 936,040 782,634

CAPITAL AND RESERVES
Called up share capital 24,997 24,997
Capital redemption reserve 2,778 2,778
Retained earnings 908,265 754,859
SHAREHOLDERS' FUNDS 936,040 782,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROBERT E FRY & ASSOCIATES LIMITED (REGISTERED NUMBER: 02436911)

BALANCE SHEET - continued
30 JUNE 2024



The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2024 and were signed on its behalf by:





R E Fry - Director


ROBERT E FRY & ASSOCIATES LIMITED (REGISTERED NUMBER: 02436911)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Robert E Fry & Associates 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
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.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The contributions payable for the year are charged in the profit and loss account.

ROBERT E FRY & ASSOCIATES LIMITED (REGISTERED NUMBER: 02436911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 16 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 7,315 75,114 24,570
Additions - - -
At 30 June 2024 7,315 75,114 24,570
DEPRECIATION
At 1 July 2023 7,315 67,526 22,548
Charge for year - 1,897 404
At 30 June 2024 7,315 69,423 22,952
NET BOOK VALUE
At 30 June 2024 - 5,691 1,618
At 30 June 2023 - 7,588 2,022

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 14,295 120,636 241,930
Additions - 3,986 3,986
At 30 June 2024 14,295 124,622 245,916
DEPRECIATION
At 1 July 2023 5,138 102,138 204,665
Charge for year 2,289 7,946 12,536
At 30 June 2024 7,427 110,084 217,201
NET BOOK VALUE
At 30 June 2024 6,868 14,538 28,715
At 30 June 2023 9,157 18,498 37,265

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 248,598 337,277
Other debtors 310,060 98,353
558,658 435,630

ROBERT E FRY & ASSOCIATES LIMITED (REGISTERED NUMBER: 02436911)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 11,661 55,112
Taxation and social security 157,097 193,163
Other creditors 17,609 24,445
186,367 272,720

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 30 June 2024 director loan account balances owed to the company amounted to £207,373 (30 June 2023: £1,065). No interest is charged on the loan accounts by the company.