REGISTERED NUMBER: 05668789 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Fryent Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Patel

Mrs D S Patel

REGISTERED OFFICE:

34/36 Margaret Street

London

W1G 0JE

REGISTERED NUMBER:

05668789 (England and Wales)

ACCOUNTANTS:

RISHA LTD

Admiral Rodney House

17 Church Street

Walton

Surrey

KT12 2QP

FIXED ASSETS

Intangible assets

4

5,110

10,222

Property, plant and equipment

5

79,341

75,958

84,451

86,180

CURRENT ASSETS

Inventories

6

148,127

146,124

Debtors

7

8,473

7,750

Cash at bank and in hand

4,111

85,851

160,711

239,725

CREDITORS

Amounts falling due within one year

8

89,201

166,231

NET CURRENT ASSETS

71,510

73,494

TOTAL ASSETS LESS CURRENT LIABILITIES

155,961

159,674

CREDITORS

Amounts falling due after more than one year

9

186,682

196,682

NET LIABILITIES

(30,721

)

(37,008

)

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

(31,121

)

(37,408

)

(30,721

)

(37,008

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

Mrs D S Patel - Director

1.	STATUTORY INFORMATION

Fryent Uk Ltd 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.

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

5% on reducing balance

Motor vehicles

-

10% on cost

Computer equipment

-

20% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

92,932

AMORTISATION

At 1 April 2024

82,710

Charge for year

5,112

At 31 March 2025

87,822

NET BOOK VALUE

At 31 March 2025

5,110

At 31 March 2024

10,222

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

94,576

46,665

2,398

143,639

Additions

-

27,959

-

27,959

Disposals

-

(24,275

)

-

(24,275

)

At 31 March 2025

94,576

50,349

2,398

147,323

DEPRECIATION

At 1 April 2024

53,202

13,999

480

67,681

Charge for year

2,069

5,035

479

7,583

Eliminated on disposal

-

(7,282

)

-

(7,282

)

At 31 March 2025

55,271

11,752

959

67,982

NET BOOK VALUE

At 31 March 2025

39,305

38,597

1,439

79,341

At 31 March 2024

41,374

32,666

1,918

75,958

6.	INVENTORIES

31.3.25

31.3.24

£

£

Stocks

148,127

146,124

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

VAT

723

-

Prepayments

7,750

7,750

8,473

7,750

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

65

14,112

Social security and other taxes

3,446

1,784

VAT

-

3,511

Directors' current accounts

84,890

144,024

Accrued expenses

800

2,800

89,201

166,231

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 2-5 years

40,405

50,405

Directors' loan accounts

146,277

146,277

186,682

196,682