Registration number: 09209860

Branching Out Frensham Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Branching Out Frensham Ltd

Company Information

Director	M J Williams

Registered office

68 Copse Avenue Farnham Surrey GU9 9EA

Accountants

Sable & Argent Limited Chartered Accountants 2 Elvetham Crescent Fleet Hampshire GU51 1BU

Branching Out Frensham Ltd

(Registration number: 09209860)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	215
Current assets
Debtors	5	210	165
Cash at bank and in hand		2,471	2,249
		2,681	2,414
Creditors: Amounts falling due within one year	6	(663)	(763)
Net current assets		2,018	1,651
Total assets less current liabilities		2,018	1,866
Provisions for liabilities		-	(41)
Net assets		2,018	1,825
Capital and reserves
Called up share capital	8	10	10
Retained earnings		2,008	1,815
Shareholders' funds		2,018	1,825

For the financial period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 October 2025
 

M J Williams Director

Branching Out Frensham Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
68 Copse Avenue
Farnham
Surrey
GU9 9EA

These financial statements were authorised for issue by the director on 15 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises fees received for services provided during the period in the ordinary course of the company’s activities.

Tax

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

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Branching Out Frensham Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	33.3% p.a. on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services provided in the period in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons (including the director) employed by the company in the period, was 1 (2024: 6).

Branching Out Frensham Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 September 2025

4	Tangible assets

	Equipment  £	Total £
Cost or valuation
At 1 January 2025	1,873	1,873
Disposals	(1,873)	(1,873)
At 30 September 2025	-	-
Depreciation
At 1 January 2025	1,658	1,658
Charge for the period	215	215
Eliminated on disposal	(1,873)	(1,873)
At 30 September 2025	-	-
Carrying amount
At 30 September 2025	-	-
At 31 December 2024	215	215

5

Debtors

Current	2025 £	2024 £
Trade debtors	200	-
Other debtors	10	165
	210	165

Branching Out Frensham Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 September 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	663	763

7	Provisions for liabilities

	Deferred tax £	Total £
At 1 January 2025	41	41
Increase (decrease) in existing provisions	(41)	(41)
At 30 September 2025	-	-

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
ordinary shares of £1 each	10	10	10	10