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Company Registration No. 13603401 (England and Wales)
A Father's Friend Limited Unaudited accounts for the year ended 30 September 2025
A Father's Friend Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
A Father's Friend Limited Company Information for the year ended 30 September 2025
Director
Shane Paul
Company Number
13603401 (England and Wales)
Registered Office
Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ England
Accountants
Wright Pottage Limited Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ
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A Father's Friend Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
85,726
53,465
Current assets
Debtors
5
10,322
5,890
Cash at bank and in hand
42,434
31,541
52,756
37,431
Creditors: amounts falling due within one year
6
(52,517)
(52,411)
Net current assets/(liabilities)
239
(14,980)
Total assets less current liabilities
85,965
38,485
Creditors: amounts falling due after more than one year
7
(69,234)
(46,561)
Provisions for liabilities
Deferred tax
(9,324)
(1,277)
Net assets/(liabilities)
7,407
(9,353)
Capital and reserves
Called up share capital
100
100
Profit and loss account
7,307
(9,453)
Shareholders' funds
7,407
(9,353)
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2026 and were signed on its behalf by
Shane Paul Director Company Registration No. 13603401
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A Father's Friend Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
A Father's Friend Limited is a private company, limited by shares, registered in England and Wales, registration number 13603401. The registered office is Europa House, 20 Esplanade, Scarborough, North Yorkshire, YO11 2AQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Computer equipment
20% on cost
Presentation currency
The accounts are presented in £ sterling.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A Father's Friend Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
57,733
4,348
62,081
Additions
45,883
1,931
47,814
At 30 September 2025
103,616
6,279
109,895
Depreciation
At 1 October 2024
7,208
1,408
8,616
Charge for the year
14,543
1,010
15,553
At 30 September 2025
21,751
2,418
24,169
Net book value
At 30 September 2025
81,865
3,861
85,726
At 30 September 2024
50,525
2,940
53,465
2025
2024
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
81,058
50,153
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
5,100
2,100
Accrued income and prepayments
4,381
1,190
Other debtors
841
2,600
10,322
5,890
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
9,625
VAT
6,249
8,638
Obligations under finance leases and hire purchase contracts
19,524
4,739
Trade creditors
4,108
7,986
Taxes and social security
3,773
11,069
Other creditors
2,574
3,639
Loans from directors
5,539
5,615
Accruals
10,750
1,100
52,517
52,411
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
69,234
46,561
- 6 -
A Father's Friend Limited Notes to the Accounts for the year ended 30 September 2025
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).
- 7 -