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Company Registration No. 01077626 (England and Wales)
FRAZIER'S WINE MERCHANTS LTD. Unaudited accounts for the year ended 31 August 2025
FRAZIER'S WINE MERCHANTS LTD. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
FRAZIER'S WINE MERCHANTS LTD. Company Information for the year ended 31 August 2025
Directors
John Frazier William Frazier
Company Number
01077626 (England and Wales)
Registered Office
2 STIRLING ROAD SHIRLEY SOLIHULL WEST MIDLANDS B90 4NE
Accountants
AJS Accounting Services Ltd 1 Chester Court High Street, Knowle Solihull West Midlands B93 0LL
- 3 -
FRAZIER'S WINE MERCHANTS LTD. Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
45,000 
- 
Tangible assets
5
1,172,529 
1,155,323 
Investments
6
1,405,977 
540,869 
2,623,506 
1,696,192 
Current assets
Inventories
991,430 
871,521 
Debtors
7
424,096 
209,638 
Cash at bank and in hand
- 
119,473 
1,415,526 
1,200,632 
Creditors: amounts falling due within one year
8
(486,772)
(295,238)
Net current assets
928,754 
905,394 
Total assets less current liabilities
3,552,260 
2,601,586 
Creditors: amounts falling due after more than one year
9
(1,609,821)
(1,447,574)
Provisions for liabilities
Deferred tax
(19,218)
(19,218)
Net assets
1,923,221 
1,134,794 
Capital and reserves
Called up share capital
900,138 
138 
Share premium
93,162 
93,162 
Profit and loss account
929,921 
1,041,494 
Shareholders' funds
1,923,221 
1,134,794 
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 directors acknowledge their 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 of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by
William Frazier Director Company Registration No. 01077626
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FRAZIER'S WINE MERCHANTS LTD. Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
FRAZIER'S WINE MERCHANTS LTD. is a private company, limited by shares, registered in England and Wales, registration number 01077626. The registered office is 2 STIRLING ROAD, SHIRLEY, SOLIHULL, WEST MIDLANDS, B90 4NE.
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:
Plant & machinery
12.5% or 25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
10% reducing balance
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
- 
Additions
45,000 
At 31 August 2025
45,000 
Amortisation
At 1 September 2024
- 
At 31 August 2025
- 
Net book value
At 31 August 2025
45,000 
- 5 -
FRAZIER'S WINE MERCHANTS LTD. Notes to the Accounts for the year ended 31 August 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
1,069,222 
175,083 
10,500 
94,525 
1,349,330 
Additions
- 
3,204 
36,475 
693 
40,372 
At 31 August 2025
1,069,222 
178,287 
46,975 
95,218 
1,389,702 
Depreciation
At 1 September 2024
- 
127,072 
7,178 
59,757 
194,007 
Charge for the year
- 
9,671 
9,949 
3,546 
23,166 
At 31 August 2025
- 
136,743 
17,127 
63,303 
217,173 
Net book value
At 31 August 2025
1,069,222 
41,544 
29,848 
31,915 
1,172,529 
At 31 August 2024
1,069,222 
48,011 
3,322 
34,768 
1,155,323 
6
Investments
Other investments 
£ 
Valuation at 1 September 2024
540,869 
Additions
900,000 
Fair value adjustments
(34,892)
Valuation at 31 August 2025
1,405,977 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
388,000 
158,148 
Accrued income and prepayments
38,696 
51,490 
Other debtors
(2,600)
- 
424,096 
209,638 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,586 
- 
VAT
72,041 
23,153 
Trade creditors
368,901 
249,738 
Taxes and social security
42,750 
23,068 
Other creditors
(603)
- 
Loans from directors
(2,903)
(1,007)
Accruals
- 
286 
486,772 
295,238 
- 6 -
FRAZIER'S WINE MERCHANTS LTD. Notes to the Accounts for the year ended 31 August 2025
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
171,463 
33,216 
Amounts owed to group undertakings and other participating interests
1,426,547 
1,402,547 
Other creditors
11,811 
11,811 
1,609,821 
1,447,574 
10
Average number of employees
During the year the average number of employees was 21 (2024: 11).
- 7 -