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Company Registration No. 12182155 (England and Wales)
D Fraser Consulting Ltd Unaudited accounts for the year ended 31 August 2025
D Fraser Consulting Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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D Fraser Consulting Ltd Company Information for the year ended 31 August 2025
Director
Dougal Fraser
Company Number
12182155 (England and Wales)
Registered Office
9 Sandford Street Cheltenham Gloucestershire GL53 7JW
Accountants
Louise Newman and co Ltd 2 Bath Mews Bath Parade Cheltenham Gloucestershire GL53 7HL
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D Fraser Consulting Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
10,845 
13,216 
Current assets
Debtors
5
5,580 
- 
Cash at bank and in hand
123,120 
114,863 
128,700 
114,863 
Creditors: amounts falling due within one year
6
(27,227)
(48,273)
Net current assets
101,473 
66,590 
Net assets
112,318 
79,806 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
112,317 
79,805 
Shareholders' funds
112,318 
79,806 
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 16 February 2026 and were signed on its behalf by
Dougal Fraser Director Company Registration No. 12182155
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D Fraser Consulting Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
D Fraser Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 12182155. The registered office is 9 Sandford Street, Cheltenham, Gloucestershire, GL53 7JW.
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:
Computer equipment
33.33% cost
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
16,521 
2,800 
19,321 
Additions
- 
1,391 
1,391 
At 31 August 2025
16,521 
4,191 
20,712 
Depreciation
At 1 September 2024
3,304 
2,801 
6,105 
Charge for the year
3,304 
458 
3,762 
At 31 August 2025
6,608 
3,259 
9,867 
Net book value
At 31 August 2025
9,913 
932 
10,845 
At 31 August 2024
13,217 
(1)
13,216 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,580 
- 
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D Fraser Consulting Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,011 
26,149 
Taxes and social security
17,770 
18,687 
Loans from directors
361 
2,454 
Accruals
1,085 
983 
27,227 
48,273 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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