IRIS Accounts Production v25.2.0.378 OC353893 designated member 1.5.24 30.4.25 30.4.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC353893 2024-04-30 OC353893 2025-04-30 OC353893 2024-05-01 2025-04-30 OC353893 2023-04-30 OC353893 2023-05-01 2024-04-30 OC353893 2024-04-30 OC353893 ns15:EnglandWales 2024-05-01 2025-04-30 OC353893 ns14:PoundSterling 2024-05-01 2025-04-30 OC353893 ns10:PartnerLLP1 2024-05-01 2025-04-30 OC353893 ns10:LimitedLiabilityPartnershipLLP 2024-05-01 2025-04-30 OC353893 ns10:SmallEntities 2024-05-01 2025-04-30 OC353893 ns10:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 OC353893 ns10:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 OC353893 ns10:LimitedLiabilityPartnershipsSORP 2024-05-01 2025-04-30 OC353893 ns10:FullAccounts 2024-05-01 2025-04-30 OC353893 1 2024-05-01 2025-04-30 OC353893 ns10:PartnerLLP2 2024-05-01 2025-04-30 OC353893 ns10:PartnerLLP3 2024-05-01 2025-04-30 OC353893 ns10:PartnerLLP4 2024-05-01 2025-04-30 OC353893 ns10:PartnerLLP5 2024-05-01 2025-04-30 OC353893 ns10:RegisteredOffice 2024-05-01 2025-04-30 OC353893 ns5:CurrentFinancialInstruments 2025-04-30 OC353893 ns5:CurrentFinancialInstruments 2024-04-30 OC353893 ns5:Non-currentFinancialInstruments 2025-04-30 OC353893 ns5:Non-currentFinancialInstruments 2024-04-30 OC353893 ns5:NetGoodwill 2024-05-01 2025-04-30 OC353893 ns5:LeaseholdImprovements 2024-05-01 2025-04-30 OC353893 ns5:PlantMachinery 2024-05-01 2025-04-30 OC353893 ns5:FurnitureFittings 2024-05-01 2025-04-30 OC353893 ns5:NetGoodwill 2024-04-30 OC353893 ns5:NetGoodwill 2025-04-30 OC353893 ns5:NetGoodwill 2024-04-30 OC353893 ns5:LeaseholdImprovements 2024-04-30 OC353893 ns5:PlantMachinery 2024-04-30 OC353893 ns5:FurnitureFittings 2024-04-30 OC353893 ns5:LeaseholdImprovements 2025-04-30 OC353893 ns5:PlantMachinery 2025-04-30 OC353893 ns5:FurnitureFittings 2025-04-30 OC353893 ns5:LeaseholdImprovements 2024-04-30 OC353893 ns5:PlantMachinery 2024-04-30 OC353893 ns5:FurnitureFittings 2024-04-30 OC353893 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-30 OC353893 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 OC353893 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2025-04-30 OC353893 ns5:PlantMachinery ns5:LeasedAssetsHeldAsLessee 2024-04-30 OC353893 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 OC353893 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 OC353893 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2025-04-30 OC353893 ns5:Non-currentFinancialInstruments ns5:AfterOneYear 2024-04-30 OC353893 ns5:FinanceLeases ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 OC353893 ns5:FinanceLeases ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-04-30 OC353893 ns5:FinanceLeases ns5:BetweenOneFiveYears 2025-04-30 OC353893 ns5:FinanceLeases ns5:BetweenOneFiveYears 2024-04-30 OC353893 ns5:FinanceLeases 2025-04-30 OC353893 ns5:FinanceLeases 2024-04-30 OC353893 ns5:WithinOneYear 2025-04-30 OC353893 ns5:WithinOneYear 2024-04-30 OC353893 ns5:BetweenOneFiveYears 2025-04-30 OC353893 ns5:BetweenOneFiveYears 2024-04-30 OC353893 ns5:AllPeriods 2025-04-30 OC353893 ns5:AllPeriods 2024-04-30 OC353893 ns5:Secured 2025-04-30 OC353893 ns5:Secured 2024-04-30

REGISTERED NUMBER: OC353893 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

FRASER DAWBARNS LLP

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| FRASER DAWBARNS LLP |

GENERAL INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DESIGNATED MEMBERS: | I R Grimes

| S Lamb

| J J Ball

| N C John

| H M Jarvis

| REGISTERED OFFICE: | 21 Tuesday Market Place

| King’s Lynn

| Norfolk

| PE30 1JW

| REGISTERED NUMBER: | OC353893 (England and Wales)

| ACCOUNTANTS: | Wheelers

| Chartered Accountants & Tax Consultants

| 27-29 Old Market

| Wisbech

| Cambridgeshire

| PE13 1NE

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

BALANCE SHEET

30 APRIL 2025

| 30.4.25 | 30.4.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 344,350 |  | 393,466 |  |

344,350 |  | 393,466 |  |

CURRENT ASSETS

Stocks | 15,000 |  | 12,000 |  |

Debtors | 6 | 3,482,784 |  | 3,364,509 |  |

Cash at bank and in hand | 934,239 |  | 807,517 |  |

4,432,023 |  | 4,184,026 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,438,030 |  | 1,232,686 |  |

NET CURRENT ASSETS | 2,993,993 |  | 2,951,340 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,338,343 |  | 3,344,806 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 65,321 |  | 237,011 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 3,273,022 |  | 3,107,795 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 11 | 3,273,022 |  | 3,107,795 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 11 | 3,273,022 |  | 3,107,795 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 April 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

BALANCE SHEET - continued

30 APRIL 2025

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 19 September 2025 and were signed by:

I R Grimes - Designated member

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| Fraser Dawbarns LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

| The members believe that the LLP is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

| Turnover

| Turnover represents the amounts recoverable for the services provided to clients, excluding value added tax, under contractual obligations which are performed gradually over time.

| Goodwill

| Goodwill represents the amount paid in connection with the acquisition of a business in 2018.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Leasehold improvements | - | Straight line over 20 years

| Plant and machinery | - | 33% on cost and 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Amounts recoverable on contracts

| Amounts recoverable on contracts represents work done at the year end where a continuing right to receive income exists and is valued at the estimated amount recoverable in excess of fees already rendered on account.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs

| The LLP operates defined contribution pension schemes. Contributions payable to the LLP's pension schemes are charged to profit or loss in the period to which they relate.

3. | EMPLOYEE INFORMATION

| The average number of employees during the year was 115 (2024 - 112 ) .

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 5,000 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 5,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Leasehold |  | Plant and |  | and |

| improvements |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024 | 446,015 |  | 501,730 |  | 113,564 |  | 1,061,309 |  |

| Additions | 24,135 |  | 18,112 |  | 11,015 |  | 53,262 |  |

| Disposals | - |  | (197,361 | ) | (46,735 | ) | (244,096 | ) |

| At 30 April 2025 | 470,150 |  | 322,481 |  | 77,844 |  | 870,475 |  |

| DEPRECIATION

| At 1 May 2024 | 240,059 |  | 333,798 |  | 93,986 |  | 667,843 |  |

| Charge for year | 37,599 |  | 50,292 |  | 6,542 |  | 94,433 |  |

| Eliminated on disposal | - |  | (190,568 | ) | (45,583 | ) | (236,151 | ) |

| At 30 April 2025 | 277,658 |  | 193,522 |  | 54,945 |  | 526,125 |  |

| NET BOOK VALUE

| At 30 April 2025 | 192,492 |  | 128,959 |  | 22,899 |  | 344,350 |  |

| At 30 April 2024 | 205,956 |  | 167,932 |  | 19,578 |  | 393,466 |  |

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under finance leases are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 178,130 |  |

| DEPRECIATION

| At 1 May 2024 | 70,099 |  |

| Charge for year | 33,693 |  |

| At 30 April 2025 | 103,792 |  |

| NET BOOK VALUE

| At 30 April 2025 | 74,338 |  |

| At 30 April 2024 | 108,031 |  |

6. | DEBTORS

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 1,109,982 |  | 1,035,787 |  |

| Amounts recoverable on

| contracts | 2,098,270 |  | 2,098,443 |  |

| Other debtors | 269,532 |  | 225,279 |  |

3,477,784 |  | 3,359,509 |  |

| Amounts falling due after more than one year:

| Other debtors | 5,000 |  | 5,000 |  |

| Aggregate amounts | 3,482,784 |  | 3,364,509 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans and overdrafts | 166,474 |  | 109,091 |  |

| Finance leases (see note 9) | 34,866 |  | 32,020 |  |

| Trade creditors | 74,155 |  | 111,045 |  |

| Taxation and social security | 351,174 |  | 302,852 |  |

| Other creditors | 811,361 |  | 677,678 |  |

1,438,030 |  | 1,232,686 |  |

| FRASER DAWBARNS LLP (REGISTERED NUMBER: OC353893) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | - |  | 109,091 |  |

| Finance leases (see note 9) | 65,321 |  | 99,995 |  |

| Other creditors | - |  | 27,925 |  |

65,321 |  | 237,011 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Finance leases |

| 30.4.25 |  | 30.4.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 34,866 |  | 32,020 |  |

| Between one and five years | 65,321 |  | 99,995 |  |

100,187 |  | 132,015 |  |

| Non-cancellable |

| operating leases |

| 30.4.25 |  | 30.4.24

£ | £ |

| Within one year | 214,756 |  | 222,429 |  |

| Between one and five years | 217,660 |  | 415,272 |  |

432,416 |  | 637,701 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.4.25 |  | 30.4.24

£ | £ |

| Bank loans | 166,474 |  | 218,182 |  |

| Finance leases | 100,187 |  | 132,015 |  |

266,661 |  | 350,197 |  |

| The bank loans are secured by a debenture over the book debts of the LLP. The finance leases are secured on the assets to which they relate.

11. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| In the event of a winding up, loans and other debts due to members and members' other interests rank subordinate to other unsecured creditors.