Company Registration No. 04233429 (England and Wales)
J Fry Heating Solutions Limited
Unaudited accounts
for the year ended 31 July 2025
J Fry Heating Solutions Limited
Unaudited accounts
Contents
J Fry Heating Solutions Limited
Company Information
for the year ended 31 July 2025
Company Number
04233429 (England and Wales)
Registered Office
18 WELLINGTON PARK
CLIFTON
BRISTOL
AVON
BS8 2UT
United Kingdom
Accountants
Vertical Consulting Ltd
18 Wellington Park
Clifton
Bristol
Bristol
BS8 2UT
J Fry Heating Solutions Limited
Statement of financial position
as at 31 July 2025
Intangible assets
3,250
5,750
Cash at bank and in hand
-
5,596
Creditors: amounts falling due within one year
(67,886)
(45,485)
Net current (liabilities)/assets
(15,484)
16,091
Total assets less current liabilities
6,516
21,841
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
1,728
21,741
Shareholders' funds
1,828
21,841
For the year ending 31 July 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 29 April 2026 and were signed on its behalf by
J Fry
Director
Company Registration No. 04233429
J Fry Heating Solutions Limited
Notes to the Accounts
for the year ended 31 July 2025
J Fry Heating Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 04233429. The registered office is 18 WELLINGTON PARK, CLIFTON, BRISTOL, AVON, BS8 2UT, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Plant & machinery
25% - reducing balance basis
Motor vehicles
25% - reducing balance basis
Computer equipment
25% - reducing balance basis
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
J Fry Heating Solutions Limited
Notes to the Accounts
for the year ended 31 July 2025
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
1,728
22,023
2,023
25,774
Additions
-
25,000
-
25,000
Disposals
-
(14,523)
-
(14,523)
At 31 July 2025
1,728
32,500
2,023
36,251
At 1 August 2024
1,728
22,023
2,023
25,774
Charge for the year
-
6,250
-
6,250
On disposals
-
(14,523)
-
(14,523)
At 31 July 2025
1,728
13,750
2,023
17,501
At 31 July 2025
-
18,750
-
18,750
J Fry Heating Solutions Limited
Notes to the Accounts
for the year ended 31 July 2025
Amounts falling due within one year
Trade debtors
12,402
10,980
Accrued income and prepayments
40,000
45,000
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,962
-
Trade creditors
19,630
7,617
Taxes and social security
7,354
6,799
Other creditors
4,663
2,333
Loans from directors
16,736
17,992
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).