REGISTERED NUMBER: 04282949 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FRP GROUP HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Carrick

N J M Osborn

D M Hands

REGISTERED OFFICE:

9 Commerce Road

Lynchwood

Peterborough

Cambridgeshire

PE2 6LR

REGISTERED NUMBER:

04282949 (England and Wales)

ACCOUNTANTS:

GreenStones Limited

9 Commerce Road

Lynchwood

Peterborough

Cambridgeshire

PE2 6LR

FIXED ASSETS

Tangible assets

4

134,121

120,673

Investments

5

31,520

31,495

165,641

152,168

CURRENT ASSETS

Stocks

412,103

-

Debtors

6

2,613,511

1,368,418

Cash at bank and in hand

760,037

661,197

3,785,651

2,029,615

CREDITORS

Amounts falling due within one year

7

1,698,011

700,748

NET CURRENT ASSETS

2,087,640

1,328,867

TOTAL ASSETS LESS CURRENT LIABILITIES

2,253,281

1,481,035

CREDITORS

Amounts falling due after more than one year

8

(17,913

)

-

PROVISIONS FOR LIABILITIES

(23,721

)

(30,112

)

NET ASSETS

2,211,647

1,450,923

CAPITAL AND RESERVES

Called up share capital

200

200

Capital redemption reserve

100

100

Retained earnings

2,211,347

1,450,623

2,211,647

1,450,923

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 8 January 2026 and were signed on its behalf by:

N J M Osborn - Director

Mrs S Carrick - Director

1.	STATUTORY INFORMATION

FRP Group Holdings 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

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

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

641,616

Additions

99,225

At 30 September 2025

740,841

DEPRECIATION

At 1 October 2024

520,943

Charge for year

85,777

At 30 September 2025

606,720

NET BOOK VALUE

At 30 September 2025

134,121

At 30 September 2024

120,673

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 October 2024

175

31,320

31,495

Additions

25

-

25

At 30 September 2025

200

31,320

31,520

NET BOOK VALUE

At 30 September 2025

200

31,320

31,520

At 30 September 2024

175

31,320

31,495

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,939,130

1,149,125

Amounts owed by group undertakings

-

15,554

Other debtors

674,381

203,739

2,613,511

1,368,418

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,865

-

Trade creditors

1,255,530

538,471

Amounts owed to group undertakings

6,649

100

Taxation and social security

282,034

52,539

Other creditors

148,933

109,638

1,698,011

700,748

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

17,913

-

9.	CONTINGENT LIABILITIES

At the balance sheet date, the company had a contingent liability with a potential maximum exposure of £251,000 arising from the Automotive Division.

The directors consider that, based on the information currently available, there is no present obligation at the balance sheet date and that an outflow of economic benefits is not probable. Accordingly, no provision has been recognised in the financial statements.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mrs S Carrick

Balance outstanding at start of year

(694

)

(12,523

)

Amounts advanced

345,799

256,929

Amounts repaid

(346,000

)

(245,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(895

)

(694

)

N J M Osborn

Balance outstanding at start of year

(20,635

)

(89

)

Amounts advanced

246,531

224,554

Amounts repaid

(246,000

)

(245,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(20,104

)

(20,635

)