ACCOUNTS - Final Accounts preparation

Registered number: 15875031

FRADLEY ARMS HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

FRADLEY ARMS HOLDINGS LTD

REGISTERED NUMBER: 15875031

BALANCE SHEET

AS AT 31 AUGUST 2025

		2025
Note		£

Fixed assets
Investment property	4		836,035
			836,035
Current assets
Debtors: amounts falling due within one year	5	59,695
Cash at bank and in hand		439
		60,134
Creditors: amounts falling due within one year	6	(277,777)
Net current (liabilities)/assets			(217,643)
Total assets less current liabilities			618,392
Creditors: amounts falling due after more than one year	7		(644,840)

Net (liabilities)/assets			(26,448)

Capital and reserves
Called up share capital			100
Profit and loss account			(26,548)
			(26,448)

Page 1

FRADLEY ARMS HOLDINGS LTD

REGISTERED NUMBER: 15875031

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2026.

Sunil Datt

Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

FRADLEY ARMS HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within theUnited Kingdom.
The Company's registered office is 43 Frederick Street, Birmingham B1 3HN.
The financial statements are presented in sterling which is the functional currency of the company and the
financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Page 3

FRADLEY ARMS HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.5

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

Page 4

FRADLEY ARMS HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	836,035
	At 31 August 2025	836,035

	Comprising
	Cost	836,035
	At 31 August 2025	836,035

The 2025 valuation has been reviewed by the Director and are considered to be reflective of current market conditions as at the date of signing these financial statements.

	If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
					2025
					£

	Historic cost	836,035
		836,035

Debtors

					2025
					£


	Trade debtors	55,053
	Other debtors	4,100
	Prepayments and accrued income	542
		59,695

Page 5

FRADLEY ARMS HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	29,997
	Other taxation and social security	15,251
	Other creditors	225,168
	Accruals and deferred income	7,361
		277,777

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Bank loans	644,840
		644,840

	The following liabilities were secured:
					2025
					£


	Bank loans	644,840
		644,840

Details of security provided:

The Bank loans are secured against the assets of the company which contain a fixed and floating charge and a negative pledge.

Page 6

FRADLEY ARMS HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

8.	Loans
	Analysis of the maturity of loans is given below:
		2025
		£



	Amounts falling due 2-5 years
	Bank loans	644,840
		644,840

		644,840

Page 7