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Company Registration No. 4802912 (England and Wales)
FROME AUTO ELECTRICAL LTD Unaudited accounts for the year ended 31 August 2025
FROME AUTO ELECTRICAL LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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FROME AUTO ELECTRICAL LTD Company Information for the year ended 31 August 2025
Director
K J RUMMING
Company Number
4802912 (England and Wales)
Registered Office
MANOR ROAD FROME BA11 4BN
Accountants
DAVID J EDMUNDS & CO LTD 28 STURFORD LANE CORSLEY WARMINSTER BA12 7QR
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FROME AUTO ELECTRICAL LTD Accountants' report
Accountants' report to the director of FROME AUTO ELECTRICAL LTD on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of FROME AUTO ELECTRICAL LTD for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of FROME AUTO ELECTRICAL LTD , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of FROME AUTO ELECTRICAL LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than FROME AUTO ELECTRICAL LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that FROME AUTO ELECTRICAL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of FROME AUTO ELECTRICAL LTD . You consider that FROME AUTO ELECTRICAL LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of FROME AUTO ELECTRICAL LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
DAVID J EDMUNDS & CO LTD 28 STURFORD LANE CORSLEY WARMINSTER BA12 7QR 28 April 2026
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FROME AUTO ELECTRICAL LTD Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1 
1 
Tangible assets
5
641,453 
730,639 
Investment property
6
1,379,039 
889,658 
2,020,493 
1,620,298 
Current assets
Inventories
48,960 
49,760 
Debtors
7
242,524 
278,816 
Cash at bank and in hand
1,370,663 
1,467,825 
1,662,147 
1,796,401 
Creditors: amounts falling due within one year
8
(467,102)
(686,791)
Net current assets
1,195,045 
1,109,610 
Net assets
3,215,538 
2,729,908 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,215,536 
2,729,906 
Shareholders' funds
3,215,538 
2,729,908 
For the year ending 31 August 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 28 April 2026 and were signed on its behalf by
K J RUMMING Director Company Registration No. 4802912
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FROME AUTO ELECTRICAL LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
FROME AUTO ELECTRICAL LTD is a private company, limited by shares, registered in England and Wales, registration number 4802912. The registered office is MANOR ROAD, FROME, BA11 4BN.
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.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
NIL
Plant & machinery
20%
Motor vehicles
25%
Fixtures & fittings
20%
Computer equipment
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
30,000 
At 31 August 2025
30,000 
Amortisation
At 1 September 2024
29,999 
At 31 August 2025
29,999 
Net book value
At 31 August 2025
1 
At 31 August 2024
1 
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FROME AUTO ELECTRICAL LTD Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
265,714 
342,886 
849,375 
32,246 
10,819 
1,501,040 
Additions
- 
- 
96,839 
3,533 
- 
100,372 
Disposals
- 
- 
(121,268)
- 
- 
(121,268)
At 31 August 2025
265,714 
342,886 
824,946 
35,779 
10,819 
1,480,144 
Depreciation
At 1 September 2024
- 
223,828 
510,446 
28,641 
7,486 
770,401 
Charge for the year
- 
23,812 
96,639 
1,784 
833 
123,068 
On disposals
- 
- 
(54,778)
- 
- 
(54,778)
At 31 August 2025
- 
247,640 
552,307 
30,425 
8,319 
838,691 
Net book value
At 31 August 2025
265,714 
95,246 
272,639 
5,354 
2,500 
641,453 
At 31 August 2024
265,714 
119,058 
338,929 
3,605 
3,333 
730,639 
6
Investment property
2025 
£ 
Fair value at 1 September 2024
889,658 
Additions
489,381 
At 31 August 2025
1,379,039 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
242,524 
278,816 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
76,738 
105,813 
Trade creditors
64,399 
79,561 
Taxes and social security
210,941 
218,545 
Other creditors
115,024 
282,872 
467,102 
686,791 
9
Average number of employees
During the year the average number of employees was 12 (2024: 12).
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