Robert E Fry & Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02436911 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

ROBERT E FRY & ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Savage

REGISTERED OFFICE:

45 Bridgeman Terrace

Wigan

Lancashire

WN1 1TT

REGISTERED NUMBER:

02436911 (England and Wales)

ACCOUNTANTS:

C A Hunter Limited

Britannia Chambers

26 George Street

St Helens

Merseyside

WA10 1BZ

BANKERS:

Handelsbanken

Unit 5

Beecham Court

Wigan

WN3 6PR

FIXED ASSETS

Tangible assets

4

19,476

28,715

CURRENT ASSETS

Stocks

14,806

11,550

Debtors

5

1,324,221

558,658

Cash at bank and in hand

306,656

530,532

1,645,683

1,100,740

CREDITORS

Amounts falling due within one year

6

349,186

186,367

NET CURRENT ASSETS

1,296,497

914,373

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,315,973

943,088

PROVISIONS FOR LIABILITIES

4,763

7,048

NET ASSETS

1,311,210

936,040

CAPITAL AND RESERVES

Called up share capital

24,997

Capital redemption reserve

2,778

Retained earnings

1,283,435

908,265

SHAREHOLDERS' FUNDS

1,311,210

936,040

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

A Savage - Director

1.	STATUTORY INFORMATION

Robert E Fry & Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The contributions payable for the year are charged in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1 July 2024

7,315

75,114

24,570

Additions

-

At 30 June 2025

7,315

75,114

24,570

DEPRECIATION

At 1 July 2024

7,315

69,423

22,952

Charge for year

-

1,423

324

At 30 June 2025

7,315

70,846

23,276

NET BOOK VALUE

At 30 June 2025

-

4,268

1,294

At 30 June 2024

-

5,691

1,618

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 July 2024

14,295

124,622

245,916

Additions

-

1,787

At 30 June 2025

14,295

126,409

247,703

DEPRECIATION

At 1 July 2024

7,427

110,084

217,201

Charge for year

1,717

7,562

11,026

At 30 June 2025

9,144

117,646

228,227

NET BOOK VALUE

At 30 June 2025

5,151

8,763

19,476

At 30 June 2024

6,868

14,538

28,715

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade debtors

344,465

248,598

Amounts owed by group undertakings

840,166

-

Other debtors

139,590

310,060

1,324,221

558,658

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

Trade creditors

81,297

11,661

Taxation and social security

235,235

157,097

Other creditors

32,654

17,609

349,186

186,367

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 30 June 2025 director loan account balances owed to the company amounted to £nil (30 June 2024: £207,373). No interest is charged on the loan accounts by the company.

8.	RELATED PARTY DISCLOSURES

On 3 April 2025 the share capital of the company was acquired by Jomas Group Limited, now the immediate and ultimate parent undertaking and controlling party.

9.

DEBENTURE

On 3 April 2025 a charge was registered against the company's assets by entitled persons Robert Edward Fry and Lynda Ann Brimage.