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Registered number: 03838666
Fletcher Gray Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Fletcher Gray Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
Fletcher Gray Limited
Statement of Financial Position
As At 31 December 2024
Statement of Financial Position
Registered number: 03838666

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,323 |  | 4,006
|  |  | 17,323 |  | 4,006
CURRENT ASSETS
Debtors | 5 | 18,331 |  | 67,536 |
Cash at bank and in hand |  | 120,219 |  | 89,342 |
|  | 138,550 |  | 156,878 |
Creditors: Amounts Falling Due Within One Year | 6 | (80,725 ) |  | (78,513 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 57,825 |  | 78,365
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 75,148 |  | 82,371
NET ASSETS |  |  | 75,148 |  | 82,371
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 75,048 |  | 82,271
SHAREHOLDERS' FUNDS |  |  | 75,148 |  | 82,371

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr H G Webb Director
06/10/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Fletcher Gray Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Fletcher Gray Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03838666 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The accounts are presented in and rounded to the nearest £1 sterling.
2.2. Turnover
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:
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.
2.3. Tangible Fixed Assets and Depreciation
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, using the straight-line method.
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 the Statement of Income and Retained Earnings.

Plant & Machinery | 33% straight line
Motor Vehicles | 25% straight line
Computer Equipment | 33.33% straight line

2.4. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.5. Taxation
Tax is recognised in the Statement of Income and Retained Earnings, 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.
Page 2
Page 3
Fletcher Gray Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.6. Pensions
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2024 | 1,187 | 30,482 | 21,549 | 53,218
Additions | 749 | 17,910 | 694 | 19,353
Disposals | - | (9,583 ) | - | (9,583 )
As at 31 December 2024 | 1,936 | 38,809 | 22,243 | 62,988
Depreciation
As at 1 January 2024 | 891 | 30,483 | 17,838 | 49,212
Provided during the period | 401 | 1,865 | 3,770 | 6,036
Disposals | - | (9,583 ) | - | (9,583 )
As at 31 December 2024 | 1,292 | 22,765 | 21,608 | 45,665
Net Book Value
As at 31 December 2024 | 644 | 16,044 | 635 | 17,323
As at 1 January 2024 | 296 | (1 ) | 3,711 | 4,006

Page 3
Page 4
Fletcher Gray Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 18,223 |  | 67,276
Prepayments and accrued income | 108 |  | 260
| 18,331 |  | 67,536

6. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,632 |  | 1,513
Other taxes and social security | 19,047 |  | 13,414
Other creditors | 2 |  | 2
Accruals and deferred income | 56,105 |  | 54,769
Directors' loan accounts | 3,939 |  | 8,815
| 80,725 |  | 78,513

7. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
Dividends totaling £35,000 (2023 - £30,000) were paid in the year in respect of shares held by the Directors.
Page 4