2024-06-01 04760943 2025-05-31 04760943 2024-06-01 2025-05-31 04760943 2024-05-31 04760943 2023-06-01 2024-05-31 04760943 uk-core:WithinOneYear 2024-05-31 04760943 uk-core:WithinOneYear 2025-05-31 04760943 uk-core:ShareCapital 2025-05-31 04760943 uk-core:ShareCapital 2024-05-31 04760943 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 04760943 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 04760943 uk-bus:Director1 2024-06-01 2025-05-31 04760943 uk-core:NetGoodwill 2024-06-01 2025-05-31 04760943 uk-core:PlantMachinery 2024-06-01 2025-05-31 04760943 uk-core:Goodwill 2024-05-31 04760943 uk-core:Goodwill 2025-05-31 iso4217:GBP xbrli:pure 04760943 uk-bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 04760943 uk-bus:FRS102 2024-06-01 2025-05-31 04760943 uk-bus:FilletedAccounts 2024-06-01 2025-05-31 04760943 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31

Frank Nelson Limited

Registered Number:04760943

For the year ended 31 May 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 May 2025
Frank Nelson Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

04760943

As at 31 May 2025

Frank Nelson Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

43
57
3
43
57

Current assets

Inventories

500
250
4

Trade and other receivables

1,400
-
5
1,926

Cash and cash equivalents

1,177
1,427
3,826

Trade and other payables: amounts falling due within one year

(1,216)
(2,836)
6
2,610
(1,409)
Net current liabilities

Total assets less current liabilities

(1,366)
2,667
(1,366)
Net assets/liabilities
2,667

Capital and reserves

Called up share capital

2
2

Retained earnings

(1,368)
2,665
(1,366)
2,667
Shareholders' funds

For the year ended 31 May 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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Frank Richard Nelson Director

These financial statements were approved and authorised for issue by the Board on 10 February 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 May 2025
Frank Nelson Limited
Notes to the Financial Statements
Statutory Information

Frank Nelson Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
04760943.

Registered address:

7 Banks Avenue
Meols
Wirral
CH47 0NG

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of 4 years.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

25% Reducing balance

Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
For the year ended 31 May 2025
Frank Nelson Limited
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 June 2024

10,000

At 31 May 2025

10,000

Amortisation

At 01 June 2024

10,000

At 31 May 2025

10,000

Net book value

At 31 May 2025

-

At 31 May 2024

-

3. Property, plant and equipment

Plant and
machinery

£

Cost or valuation

At 01 June 2024

13,976

At 31 May 2025

13,976

Provision for depreciation and impairment

At 01 June 2024

13,919
Charge for year
14

At 31 May 2025

13,933

At 31 May 2025

Net book value

43

At 31 May 2024

57

4. Inventories

2024
2025

£

£

Stocks

250
500

5. Trade and other receivables

2024
2025

£

£

Trade debtors

-
1,400

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6
For the year ended 31 May 2025
Frank Nelson Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

-
101

Other creditors

2,836
1,115
2,836
1,216

7. Average number of persons employed

During the year the average number of employees was 1 (2024 : 1)
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