Company registration number 00614197 (England and Wales)
Frank Bather & Son Limited
Annual report and unaudited financial statements
For the year ended 31 December 2025
Frank Bather & Son Limited
Company information
Director
Mrs E Bather
Company number
00614197
Registered office
248 - 258 New Chester Road
Birkenhead
Wirral
England
CH41 9BQ
Accountants
DJH Wirral and Chester Limited
1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
England
CH41 5LH
Frank Bather & Son Limited
Contents
Page
Director's report
1
Statement of financial position
2
Notes to the financial statements
3 - 6
Frank Bather & Son Limited
Director's report
For the year ended 31 December 2025
- 1 -

The director presents her annual report and financial statements for the year ended 31 December 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mrs E Bather
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mrs E Bather
Director
15 May 2026
Frank Bather & Son Limited
Statement of financial position
As at 31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
60,247
48,247
Current assets
Stocks
10,150
10,000
Debtors
5
19,806
21,378
Cash at bank and in hand
63,186
74,133
93,142
105,511
Creditors: amounts falling due within one year
6
(104,494)
(120,806)
Net current liabilities
(11,352)
(15,295)
Net assets
48,895
32,952
Capital and reserves
Called up share capital
20,000
20,000
Profit and loss reserves
7
28,895
12,952
Total equity
48,895
32,952

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 15 May 2026
Mrs E Bather
Director
Company registration number 00614197 (England and Wales)
Frank Bather & Son Limited
Notes to the financial statements
For the year ended 31 December 2025
- 3 -
1
Accounting policies
Company information

Frank Bather & Son Limited is a private company limited by shares incorporated in England and Wales. The registered office is 248 - 258 New Chester Road, Birkenhead, Wirral, England, CH41 9BQ.

1.1
Basis of preparation

The director has considered the company's expected financial position over the 12 month period following approval of these financial statements and has determined that the company has sufficient bank facilities and reserves to ensure the company can meet its liabilities as they fall due. On this basis, the director has concluded that it is appropriate to prepare the financial statements on a going concern basis.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land and buildings
land - nil and buildings - 2% on cost
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items.

1.5
Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Frank Bather & Son Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.

Financial assets that are measured at cost and amortized cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognized in the income statement.

1.7
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.8
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate

1.9

Creditors

Short term creditors are measured at the transaction price.

1.10

Debtors

Short term debtors are measured at transaction price, less any impairment.

2
Judgements and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

- Useful economic lives of tangible fixed assets

- Provision for old and obsolete stock

Frank Bather & Son Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
7
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
76,454
112,128
188,582
Additions
-
0
17,980
17,980
At 31 December 2025
76,454
130,108
206,562
Depreciation and impairment
At 1 January 2025
41,230
99,105
140,335
Depreciation charged in the year
1,330
4,650
5,980
At 31 December 2025
42,560
103,755
146,315
Carrying amount
At 31 December 2025
33,894
26,353
60,247
At 31 December 2024
35,224
13,023
48,247
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,659
9,423
Other debtors
12,147
11,955
19,806
21,378
Frank Bather & Son Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
95,170
113,903
Taxation and social security
13,421
7,300
Other creditors
(4,097)
(397)
104,494
120,806
7
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
12,952
9,527
Adjusted balance
12,952
9,527
Profit for the year
31,943
18,425
Dividends declared and paid in the year
(16,000)
(15,000)
At the end of the year
28,895
12,952
8
Related party transactions

Included in creditors is the sum of £4 (202 4 - £845) owing to the company director.

9
Directors' transactions

Dividends totalling £16,000 (2024 - £15,000) were paid in the year in respect of shares held by the company's directors.

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