FRASER TRADECO LIMITED


Directors	FRASER, Stuart Alan
	PETRIE, Sarah Anne


Registered Address	1 Market Street
	Altrincham
	WA14 1QE


Registered Number	14743300 (England and Wales)

Balance Sheet as at
31 March 2025

	2025		2024
	£	£	£	£
Current assets
Debtors	51,643,565		43,797,103
Cash at bank and on hand	555,233		-
	52,198,798		43,797,103
Creditors amounts falling due within one year	(45,511,118)		(41,295,818)
Net current assets (liabilities)		6,687,680		2,501,285
Total assets less current liabilities		6,687,680		2,501,285
Net assets		6,687,680		2,501,285
Capital and reserves
Called up share capital		100		100
Profit and loss account		6,687,580		2,501,185
Shareholders' funds		6,687,680		2,501,285

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 31 December 2025, and are signed on its behalf by:

FRASER, Stuart Alan
Director
Registered Company No. 14743300

FRASER TRADECO LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Impairment of non-financial assets policy
	Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Related party transactions
	Fraser Family Invesco Limited A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £44,990,830 (2024: £40,467,468). The loan is interest free and repayable on demand. Stamford Finance Limited A subsidiary of Fraser Tradeco Limited. Included within debtors is an amount due from the related party at 31 March 2025 of £47,241,116 (2024: £43,796,502). Interest is charged at 10% per annum and is repayable on demand. Fraser Family Discretionary Trust The ultimate parent of Fraser Tradeco Limited. Included within debtors is an amount from to the related party at 31 March 2025 of £100 (2024: £100). The loan is interest free and repayable on demand. Moorfields industrial estate Ltd A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £40,000 (2024: £Nil). The loan is interest free and repayable on demand. Fraser Residential Lettings Ltd A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £2,000 (2024: £Nil). The loan is interest free and repayable on demand. Fraser Homes Gatekeeper Ltd A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £1,529 (2024: £Nil). The loan is interest free and repayable on demand. Adlington Road Phase 2 A subsidiary of Fraser Tradeco Limited. Included within debtors is an amount due from the related party at 31 March 2025 of £1,535,556 (2024: £Nil). The loan is interest free and repayable on demand.

Related party transactions

Fraser Family Invesco Limited
A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £44,990,830 (2024: £40,467,468). The loan is interest free and repayable on demand.

Stamford Finance Limited
A subsidiary of Fraser Tradeco Limited. Included within debtors is an amount due from the related party at 31 March 2025 of £47,241,116 (2024: £43,796,502). Interest is charged at 10% per annum and is repayable on demand.

Fraser Family Discretionary Trust
The ultimate parent of Fraser Tradeco Limited. Included within debtors is an amount from to the related party at 31 March 2025 of £100 (2024: £100). The loan is interest free and repayable on demand.

Moorfields industrial estate Ltd
A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £40,000 (2024: £Nil). The loan is interest free and repayable on demand.

Fraser Residential Lettings Ltd
A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £2,000 (2024: £Nil). The loan is interest free and repayable on demand.

Fraser Homes Gatekeeper Ltd
A fellow subsidiary company. Included within creditors is an amount due to the related party at 31 March 2025 of £1,529 (2024: £Nil). The loan is interest free and repayable on demand.

Adlington Road Phase 2
A subsidiary of Fraser Tradeco Limited. Included within debtors is an amount due from the related party at 31 March 2025 of £1,535,556 (2024: £Nil). The loan is interest free and repayable on demand.

4.	Change in reporting period and impact on comparability
	The comparative figures relate to a period of 20 March 2023 to 31 March 2024 and therefore cover a longer accounting period than the current year. Accordingly, the comparative figures are not directly comparable with those for the year ended 31 March 2025