Company registration number SC814700 (Scotland)
FRAZER COOGANS HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
FRAZER COOGANS HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
FRAZER COOGANS HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
Notes
£
£
Current assets
Investments
3
847,266
Cash at bank and in hand
54,528
901,794
Creditors: amounts falling due within one year
4
(141,117)
Net current assets
760,677
Creditors: amounts falling due after more than one year
5
(754,964)
Net assets
5,713
Capital and reserves
Called up share capital
7
1
Profit and loss reserves
5,712
Total equity
5,713
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 12 May 2025 and are signed on its behalf by:
Mrs C Brodie
Director
Company Registration No. SC814700
FRAZER COOGANS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information
Frazer Coogans Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is Dalblair House, 46 Dalblair Road, Ayr, Ayrshire, United Kingdom, KA7 1UQ.
1.1
Reporting period
The shortened reporting period is due to this being the first period of accounts for the company. This is at the decision of the directors'.
1.2
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
2
Employees
The average monthly number of persons (including directors) employed by the company during the period was:
2025
Number
Total
3
3
Current asset investments
2025
£
Investment in Frazer Coogans Limited
847,266
4
Creditors: amounts falling due within one year
2025
£
Bank loans
6
39,678
Other creditors
100,000
Accruals and deferred income
1,439
141,117
FRAZER COOGANS HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
5
Creditors: amounts falling due after more than one year
2025
Notes
£
Bank loans and overdrafts
6
163,668
Other creditors
591,296
754,964
6
Loans and overdrafts
2025
£
Bank loans
203,346
Payable within one year
39,678
Payable after one year
163,668
Clydesdale Bank PLC hold a floating charge over the assets owned by the company.
7
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
1
1