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Registration number: 00916379

Fred Fowler Limited

Unaudited Filleted Financial Statements

for the Period from 1 September 2023 to 30 September 2024

 

Fred Fowler Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Fred Fowler Limited

Company Information

Director

FM Fowler

Registered office

25 Lilliput Road
Poole
Dorset
BH14 8JU

Accountants

Addicus Plus Limited
Chartered Certified Accountants4 The Axium Centre Dorchester Road
Lytchett Minster
Poole
Dorset
BH16 6FE

 

Fred Fowler Limited

(Registration number: 00916379)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

481,221

481,674

Other financial assets

5

613,740

578,597

 

1,094,961

1,060,271

Current assets

 

Debtors

6

204

225

Cash at bank and in hand

 

14,482

9,205

 

14,686

9,430

Creditors: Amounts falling due within one year

7

(36,249)

(24,747)

Net current liabilities

 

(21,563)

(15,317)

Total assets less current liabilities

 

1,073,398

1,044,954

Provisions for liabilities

(66,097)

(19,463)

Net assets

 

1,007,301

1,025,491

Capital and reserves

 

Called up share capital

100

100

Retained earnings

1,007,201

1,025,391

Shareholders' funds

 

1,007,301

1,025,491

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

 

Fred Fowler Limited

(Registration number: 00916379)
Balance Sheet as at 30 September 2024

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 May 2025
 

FM Fowler
Director

   
     
 

Fred Fowler Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
25 Lilliput Road
Poole
Dorset
BH14 8JU

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Fred Fowler Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 30 September 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2023 - 1).

 

Fred Fowler Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 30 September 2024

4

Tangible assets

Land and buildings
£

Office equipment
£

Total
£

Cost or valuation

At 1 September 2023

480,000

6,467

486,467

At 30 September 2024

480,000

6,467

486,467

Depreciation

At 1 September 2023

-

4,793

4,793

Charge for the period

-

453

453

At 30 September 2024

-

5,246

5,246

Carrying amount

At 30 September 2024

480,000

1,221

481,221

At 31 August 2023

480,000

1,674

481,674

Included within the net book value of land and buildings above is £480,000 (2023 - £480,000) in respect of freehold land and buildings.
 

 

Fred Fowler Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 30 September 2024

5

Other financial assets (current and non-current)

Financial assets at fair value through profit and loss
£

Total
£

Non-current financial assets

Cost or valuation

At 1 September 2023

578,598

578,598

Fair value adjustments

245,895

245,895

Additions

3,396,225

3,396,225

Disposals

(3,606,978)

(3,606,978)

At 30 September 2024

613,740

613,740

Impairment

Carrying amount

At 30 September 2024

613,740

613,740

6

Debtors

2024
£

2023
£

Prepayments

204

225

204

225

 

Fred Fowler Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 30 September 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

72

45

Taxation and social security

14,817

7,462

Accruals and deferred income

7,264

3,274

Other creditors

14,096

13,966

36,249

24,747

8

Related party transactions

Director's remuneration

The director's remuneration for the period was as follows:

2024
£

2023
£

Remuneration

9,490

8,760