Registered number
09115327
Fairclough's Ice Cream Ltd
Filleted Accounts
31 July 2025

Fairclough's Ice Cream Ltd
Registered number: | 09115327
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 5,315 |  |  | 7,088
Current assets
Stocks |  |  | 2,500 |  |  | 2,500
Debtors | 5 |  | 13,030 |  |  | 11,780
Cash at bank and in hand |  |  | 27,266 |  |  | 5,300
|  |  | 42,796 |  |  | 19,580
Creditors: amounts falling due within one year | 6 |  | (57,285) |  |  | (17,343)
Net current (liabilities)/assets |  |  |  | (14,489) |  |  | 2,237
Net (liabilities)/assets |  |  |  | (9,174) |  |  | 9,325
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (9,274) |  |  | 9,225
Shareholders' funds |  |  |  | (9,174) |  |  | 9,325
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
B Meola
Director
Approved by the board on 4 December 2025

Fairclough's Ice Cream Ltd
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 August 2024 | 10,000
| At 31 July 2025 | 10,000
| Amortisation
| At 1 August 2024 | 10,000
| At 31 July 2025 | 10,000
| Net book value
| At 31 July 2025 | -
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 6,000 |  | 12,000 |  | 18,000
| At 31 July 2025 | 6,000 |  | 12,000 |  | 18,000
| Depreciation
| At 1 August 2024 | 5,662 |  | 5,250 |  | 10,912
| Charge for the year | 85 |  | 1,688 |  | 1,773
| At 31 July 2025 | 5,747 |  | 6,938 |  | 12,685
| Net book value
| At 31 July 2025 | 253 |  | 5,062 |  | 5,315
| At 31 July 2024 | 338 |  | 6,750 |  | 7,088
5 | Debtors | 2025 |  | 2024
£ | £
| Prepayments |  |  |  |  | 9,500 |  | 8,250
| Other debtors | 3,530 |  | 3,530
|  |  |  |  |  | 13,030 |  | 11,780
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 768 |  | 2,156
| Accruals | 1,260 |  | 1,045
| Directors account | 41,149 |  | 34
| Other creditors | 14,108 |  | 14,108
|  |  |  |  |  | 57,285 |  | 17,343
7 | Other information
| Fairclough's Ice Cream Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 5 Moss Fold
| Ashton-Under-Lyne
| Lancachire
| OL6 9PE

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