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REGISTERED NUMBER: 02666652 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FRASER DESIGN ASSOCIATES LIMITED

FRASER DESIGN ASSOCIATES LIMITED (REGISTERED NUMBER: 02666652)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FRASER DESIGN ASSOCIATES LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: A R Fraser
F Fraser





SECRETARY: F Fraser





REGISTERED OFFICE: C/O Hillier Hopkins Llp First Floor
Radius House
51 Clarendon Road
Watford
WD17 1HP





REGISTERED NUMBER: 02666652 (England and Wales)





ACCOUNTANTS: Hillier Hopkins Accountants Limited
Trading as Colin Gray & Co
Radius House
51 Clarendon Road
Watford
Hertfordshire
WD17 1HP

FRASER DESIGN ASSOCIATES LIMITED (REGISTERED NUMBER: 02666652)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,146 4,603

CURRENT ASSETS
Debtors 5 43,053 50,785
Cash at bank 6,135 1,542
49,188 52,327
CREDITORS
Amounts falling due within one year 6 53,922 55,900
NET CURRENT LIABILITIES (4,734 ) (3,573 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,588

)

1,030

CREDITORS
Amounts falling due after more than one
year

7

75,989

98,860
NET LIABILITIES (78,577 ) (97,830 )

CAPITAL AND RESERVES
Called up share capital 11,288 11,288
Retained earnings (89,865 ) (109,118 )
SHAREHOLDERS' FUNDS (78,577 ) (97,830 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

FRASER DESIGN ASSOCIATES LIMITED (REGISTERED NUMBER: 02666652)

BALANCE SHEET - continued
31 December 2024


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 Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:





A R Fraser - Director


FRASER DESIGN ASSOCIATES LIMITED (REGISTERED NUMBER: 02666652)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Fraser Design 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.

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.

The directors have reviewed the ability of the company to continue as a going concern and in their opinion the preparation of the financial statements as a going concern is appropriate. The shareholders have undertaken, without contractual commitment, to provide their ongoing support if necessary to meet the company's obligations and liabilities as and when they fall due.

Turnover
Turnover represents the fair value of the consideration received or receivable for the value of design, branding and marketing agency services provided during the period.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

FRASER DESIGN ASSOCIATES LIMITED (REGISTERED NUMBER: 02666652)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 837,037
Additions 1,092
Disposals (184,842 )
At 31 December 2024 653,287
DEPRECIATION
At 1 January 2024 832,434
Charge for year 2,120
Eliminated on disposal (183,413 )
At 31 December 2024 651,141
NET BOOK VALUE
At 31 December 2024 2,146
At 31 December 2023 4,603

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,304 10,538
Other debtors 9,749 40,247
43,053 50,785

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 30,245 28,686
Trade creditors 18,743 2,996
Taxation and social security 3,065 19,263
Other creditors 1,869 4,955
53,922 55,900

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 75,989 98,860