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Company Registration No. 06490636 (England and Wales)
Fraser Brookes Limited Unaudited accounts for the year ended 31 January 2025
Fraser Brookes Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Fraser Brookes Limited Company Information for the year ended 31 January 2025
Directors
Sian Gwenllian Rowlands Lauren Jane Mason
Company Number
06490636 (England and Wales)
Registered Office
Therapymatters,Bell Meadow Business Park Aldford house Chester CH4 9EP United Kingdom
Accountants
Power Accountants, Business and Tax Advisors Limited Royal House, 14 Upper Northgate Street Chester CH1 4EE
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Fraser Brookes Limited Statement of financial position as at 31 January 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
1,948
2,164
Tangible assets
5
9,188
6,349
11,136
8,513
Current assets
Debtors
6
646,272
395,444
Cash at bank and in hand
119,266
187,506
765,538
582,950
Creditors: amounts falling due within one year
7
(73,878)
(83,462)
Net current assets
691,660
499,488
Net assets
702,796
508,001
Capital and reserves
Called up share capital
2
2
Profit and loss account
702,794
507,999
Shareholders' funds
702,796
508,001
For the year ending 31 January 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by
Sian Gwenllian Rowlands Director Company Registration No. 06490636
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Fraser Brookes Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Fraser Brookes Limited is a private company, limited by shares, registered in England and Wales, registration number 06490636. The registered office is Therapymatters,Bell Meadow Business Park, Aldford house, Chester, CH4 9EP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible
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Fraser Brookes Limited Notes to the Accounts for the year ended 31 January 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25.00%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Related party transactions
The Company is exempt from the requirement to disclose related party transactions under Section 1A of FRS 102, as it meets the definition of a small company in accordance with the Companies Act 2006. The directors confirm that there were no related party transactions during the year ended 31st January 2024 that are required to be disclosed under FRS 102.
4
Intangible fixed assets
Other
£
Cost
At 1 February 2024
5,238
At 31 January 2025
5,238
Amortisation
At 1 February 2024
3,074
Charge for the year
216
At 31 January 2025
3,290
Net book value
At 31 January 2025
1,948
At 31 January 2024
2,164
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 February 2024
64,573
Additions
5,901
At 31 January 2025
70,474
Depreciation
At 1 February 2024
58,224
Charge for the year
3,062
At 31 January 2025
61,286
Net book value
At 31 January 2025
9,188
At 31 January 2024
6,349
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Fraser Brookes Limited Notes to the Accounts for the year ended 31 January 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
47,239
54,873
Accrued income and prepayments
1,668
-
48,907
54,873
Amounts falling due after more than one year
Other debtors
597,365
340,571
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
205
-
Taxes and social security
70,655
76,993
Other creditors
2,182
3,513
Loans from directors
836
912
Accruals
-
2,044
73,878
83,462
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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