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Company Registration No. 09905135 (England and Wales)
Frank Smith & Co Solicitors Limited Unaudited accounts for the year ended 31 March 2025
Frank Smith & Co Solicitors Limited Unaudited accounts Contents
Page
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Frank Smith & Co Solicitors Limited Company Information for the year ended 31 March 2025
Directors
Frank Richard Smith Nicholas Anthony Woodward
Company Number
09905135 (England and Wales)
Registered Office
Essex House 18 Rodney Road Cheltenham GL50 1JJ England
Accountants
Ellingsworths Ltd Blacksmiths House High Street Chipping Campden Gloucestershire GL556AT
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Frank Smith & Co Solicitors Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
42,680 
52,857 
Current assets
Debtors
127,510 
174,465 
Cash at bank and in hand
132,805 
57,890 
260,315 
232,355 
Creditors: amounts falling due within one year
(76,027)
(55,764)
Net current assets
184,288 
176,591 
Total assets less current liabilities
226,968 
229,448 
Provisions for liabilities
Deferred tax
(7,398)
(6,368)
Net assets
219,570 
223,080 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
219,470 
222,980 
Shareholders' funds
219,570 
223,080 
For the year ending 31 March 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 15 October 2025 and were signed on its behalf by
Frank Richard Smith Director Company Registration No. 09905135
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Frank Smith & Co Solicitors Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Frank Smith & Co Solicitors Limited is a private company, limited by shares, registered in England and Wales, registration number 09905135. The registered office is Essex House, 18 Rodney Road, Cheltenham, GL50 1JJ, England.
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
The accounts 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.
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:
Land & buildings
10% straight line
Fixtures & fittings
20% straight line
Computer equipment
33.33% straight line
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
39,824 
21,572 
20,760 
82,156 
Additions
1,000 
1,564 
3,578 
6,142 
At 31 March 2025
40,824 
23,136 
24,338 
88,298 
Depreciation
At 1 April 2024
4,999 
10,705 
13,595 
29,299 
Charge for the year
4,082 
4,445 
7,792 
16,319 
At 31 March 2025
9,081 
15,150 
21,387 
45,618 
Net book value
At 31 March 2025
31,743 
7,986 
2,951 
42,680 
At 31 March 2024
34,825 
10,867 
7,165 
52,857 
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Frank Smith & Co Solicitors Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
91,981 
58,338 
Other debtors
35,529 
116,127 
127,510 
174,465 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
5,429 
15,818 
Taxes and social security
59,137 
28,962 
Other creditors
11,461 
10,984 
76,027 
55,764 
7
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,202 
4,202 
Later than one year and not later than five years
10,361 
13,815 
14,563 
18,017 
8
Loans to directors
At 31 March 2025, the amount owed by the company to the directors was £1,528 (2024 – £745). The loan is unsecured, interest-free, and repayable on demand.
9
Average number of employees
During the year the average number of employees was 12 (2024: 10).
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