Caseware UK (AP4) 2024.0.164 2024.0.164 false2023-11-01No description of principal activity8082truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08627020 2023-11-01 2024-10-31 08627020 2022-11-01 2023-10-31 08627020 2024-10-31 08627020 2023-10-31 08627020 c:Director1 2023-11-01 2024-10-31 08627020 d:Buildings 2023-11-01 2024-10-31 08627020 d:Buildings 2024-10-31 08627020 d:Buildings 2023-10-31 08627020 d:Buildings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08627020 d:Buildings d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 08627020 d:PlantMachinery 2023-11-01 2024-10-31 08627020 d:PlantMachinery 2024-10-31 08627020 d:PlantMachinery 2023-10-31 08627020 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08627020 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 08627020 d:MotorVehicles 2023-11-01 2024-10-31 08627020 d:MotorVehicles 2024-10-31 08627020 d:MotorVehicles 2023-10-31 08627020 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08627020 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 08627020 d:FurnitureFittings 2023-11-01 2024-10-31 08627020 d:FurnitureFittings 2024-10-31 08627020 d:FurnitureFittings 2023-10-31 08627020 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08627020 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 08627020 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08627020 d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 08627020 d:Goodwill 2023-11-01 2024-10-31 08627020 d:Goodwill 2024-10-31 08627020 d:Goodwill 2023-10-31 08627020 d:CurrentFinancialInstruments 2024-10-31 08627020 d:CurrentFinancialInstruments 2023-10-31 08627020 d:Non-currentFinancialInstruments 2024-10-31 08627020 d:Non-currentFinancialInstruments 2023-10-31 08627020 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08627020 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 08627020 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 08627020 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 08627020 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 08627020 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 08627020 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 08627020 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 08627020 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 08627020 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-10-31 08627020 d:ShareCapital 2024-10-31 08627020 d:ShareCapital 2023-10-31 08627020 d:RetainedEarningsAccumulatedLosses 2024-10-31 08627020 d:RetainedEarningsAccumulatedLosses 2023-10-31 08627020 c:OrdinaryShareClass1 2023-11-01 2024-10-31 08627020 c:OrdinaryShareClass1 2024-10-31 08627020 c:OrdinaryShareClass1 2023-10-31 08627020 c:OrdinaryShareClass2 2023-11-01 2024-10-31 08627020 c:OrdinaryShareClass2 2024-10-31 08627020 c:OrdinaryShareClass2 2023-10-31 08627020 c:OrdinaryShareClass3 2023-11-01 2024-10-31 08627020 c:OrdinaryShareClass3 2024-10-31 08627020 c:OrdinaryShareClass3 2023-10-31 08627020 c:FRS102 2023-11-01 2024-10-31 08627020 c:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 08627020 c:FullAccounts 2023-11-01 2024-10-31 08627020 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08627020 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 08627020 d:AcceleratedTaxDepreciationDeferredTax 2023-10-31 08627020 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-10-31 08627020 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-31 08627020 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-10-31 08627020 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-31 08627020 d:LeasedAssetsHeldAsLessee 2024-10-31 08627020 d:LeasedAssetsHeldAsLessee 2023-10-31 08627020 d:Goodwill d:OwnedIntangibleAssets 2023-11-01 2024-10-31 08627020 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08627020










Fryer Cleaning and Maintenance Limited








Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 October 2024


 


 
Fryer Cleaning and Maintenance Limited
 
  
Chartered accountants' report to the board of directors on the preparation of the unaudited statutory financial statements of Fryer Cleaning and Maintenance Limited for the year ended 31 October 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fryer Cleaning and Maintenance Limited for the year ended 31 October 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Fryer Cleaning and Maintenance Limited, as a body, in accordance with the terms of our engagement letter dated 29 February 2024Our work has been undertaken solely to prepare for your approval the financial statements of Fryer Cleaning and Maintenance Limited and state those matters that we have agreed to state to the Board of directors of Fryer Cleaning and Maintenance Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fryer Cleaning and Maintenance Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Fryer Cleaning and Maintenance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fryer Cleaning and Maintenance Limited. You consider that Fryer Cleaning and Maintenance Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Fryer Cleaning and Maintenance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
 
Chartered Accountants
  
Canterbury
16 July 2025
Page 1

 
Fryer Cleaning and Maintenance Limited
Registered number: 08627020

Balance sheet
As at 31 October 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
37,200
55,800

Tangible assets
 5 
548,493
532,825

  
585,693
588,625

Current assets
  

Stocks
  
2,992
8,333

Debtors: amounts falling due within one year
 6 
343,819
554,508

Cash at bank and in hand
  
38,501
23,220

  
385,312
586,061

Creditors: amounts falling due within one year
 7 
(448,254)
(359,816)

Net current (liabilities)/assets
  
 
 
(62,942)
 
 
226,245

Total assets less current liabilities
  
522,751
814,870

Creditors: amounts falling due after more than one year
 8 
(388,767)
(416,596)

Provisions for liabilities
  

Deferred tax
 10 
(41,114)
(26,355)

  
 
 
(41,114)
 
 
(26,355)

Net assets
  
92,870
371,919


Capital and reserves
  

Called up share capital 
 11 
100
100

Profit and loss account
  
92,770
371,819

  
92,870
371,919


Page 2

 
Fryer Cleaning and Maintenance Limited
Registered number: 08627020

Balance sheet (continued)
As at 31 October 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 July 2025.




P Fryer
Director

The notes on pages 4 to 12 form part of these financial statements.

Page 3

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

1.


General information

Fryer Cleaning and Maintenance Limited is a company limited by shares which was incorporated in England and Wales with the registration number 08627020. 
The company's registered office is 37 St. Margaret's Street, Canterbury, Kent, CT1 2TU. The company's principal place of business is 9A John Street, Maidstone, Kent, ME14 2SG. 
The financial statements are presented in pound Sterling, and rounded to the nearest pound.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

2.Accounting policies (continued)

 
2.3

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
Plant and machinery
-
25%
Reducing balance
Motor vehicles
-
25%
Reducing balance
Fixtures and fittings
-
25%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.5

Leasing and hire purchase

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Page 5

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 6

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

2.Accounting policies (continued)

 
2.13

Current and deferred taxation

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

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.



3.


Employees

The average monthly number of employees, including directors, during the year was 80 (2023 - 82).

Page 7

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

4.


Intangible assets




Goodwill

£



Cost


At 1 November 2023
726,000



At 31 October 2024

726,000



Amortisation


At 1 November 2023
670,200


Charge for the year on owned assets
18,600



At 31 October 2024

688,800



Net book value



At 31 October 2024
37,200



At 31 October 2023
55,800



Page 8

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

5.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 November 2023
351,535
206,431
403,591
13,202
974,759


Additions
-
51,541
39,995
1,866
93,402


Disposals
-
-
(58,905)
-
(58,905)



At 31 October 2024

351,535
257,972
384,681
15,068
1,009,256



Depreciation


At 1 November 2023
-
147,674
284,184
10,076
441,934


Charge for the year on owned assets
-
15,887
3,523
1,248
20,658


Charge for the year on financed assets
-
11,688
33,306
-
44,994


Disposals
-
-
(46,823)
-
(46,823)



At 31 October 2024

-
175,249
274,190
11,324
460,763



Net book value



At 31 October 2024
351,535
82,723
110,491
3,744
548,493



At 31 October 2023
351,535
58,757
119,407
3,126
532,825

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Plant and machinery
35,064
21,718

Motor vehicles and plant & machinery
99,919
102,873

134,983
124,591

Page 9

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

6.


Debtors

2024
2023
£
£


Trade debtors
279,811
230,203

Other debtors
52,276
305,964

Prepayments and accrued income
11,732
18,341

343,819
554,508



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
894

Bank loans
67,320
66,845

Trade creditors
86,261
66,762

Corporation tax
62,520
59,065

Other taxation and social security
131,668
123,422

Obligations under finance lease and hire purchase contracts
37,441
27,903

Other creditors
2,927
4,040

Accruals and deferred income
60,117
10,885

448,254
359,816



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
327,444
356,030

Net obligations under finance leases and hire purchase contracts
61,323
60,566

388,767
416,596


Page 10

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
67,320
66,845


67,320
66,845

Amounts falling due 1-2 years

Bank loans
67,320
66,845


67,320
66,845

Amounts falling due 2-5 years

Bank loans
166,254
188,134


166,254
188,134

Amounts falling due after more than 5 years

Bank loans
93,870
101,051

93,870
101,051

394,764
422,875



10.


Deferred taxation




2024


£






At beginning of year
(26,355)


Charged to profit or loss
(14,759)



At end of year
(41,114)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(41,113)
(26,355)

(41,113)
(26,355)

Page 11

 
Fryer Cleaning and Maintenance Limited
 

 
Notes to the financial statements
For the year ended 31 October 2024

11.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



70 (2023 - 70) Ordinary A shares of £1.00 each
70
70
15 (2023 - 15) Ordinary B shares of £1.00 each
15
15
15 (2023 - 15) Ordinary C shares of £1.00 each
15
15

100

100



12.


Controlling party

Mr P Fryer is the ultimate controlling party by virtue of his 51% shareholding.


Page 12