Thomas Frederick & Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 00361476

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,265		21,715

			16,265		21,715
CURRENT ASSETS
Stocks	5	2,062		2,924
Debtors	6	10,096,717		8,814,014
Investments	7	128,237		122,768
Cash at bank and in hand		591,432		465,549

		10,818,448		9,405,255
Creditors: Amounts Falling Due Within One Year	8	(5,168,780 )		(3,880,566 )

NET CURRENT ASSETS (LIABILITIES)			5,649,668		5,524,689

TOTAL ASSETS LESS CURRENT LIABILITIES			5,665,933		5,546,404

Creditors: Amounts Falling Due After More Than One Year	9		(2,634,381 )		(2,630,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(14,597 )		(14,597 )

NET ASSETS			3,016,955		2,901,807

CAPITAL AND RESERVES
Called up share capital	11		54,000		54,000
Share premium account			7,047		7,047
Revaluation reserve	12		58,386		58,386
Capital redemption reserve			6,000		6,000
Profit and Loss Account			2,891,522		2,776,374

SHAREHOLDERS' FUNDS			3,016,955		2,901,807

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Thomas Frederick & Company Limited

Balance Sheet (continued)

As At 10 February 2026

For the year ending 10 February 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan Shasha

Director

02/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Thomas Frederick & Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00361476 . The registered office is Linden Court House, 52 Liverpool Street, Salford, Lancashire, M5 4LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover principally relates to the interest received.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance

2.4. Stocks and Work in Progress

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

2.5. 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 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

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Thomas Frederick & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 10 February 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 11 February 2025	21,205	104,810	126,015
Disposals	(10,000 )	(13,356 )	(23,356 )

As at 10 February 2026	11,205	91,454	102,659

Depreciation
As at 11 February 2025	17,963	86,337	104,300
Provided during the period	802	4,617	5,419
Disposals	(9,969 )	(13,356 )	(23,325 )

As at 10 February 2026	8,796	77,598	86,394

Net Book Value
As at 10 February 2026	2,409	13,856	16,265

As at 11 February 2025	3,242	18,473	21,715

5. Stocks

	2026	2025
	£	£
Stock	2,062	2,924

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	10,074,947	8,794,284
Other debtors	21,770	19,730

	10,096,717	8,814,014

Trade debtors included secured loans, valued at amounts advanced together with accrued interest receivable, some of which are repayable more than one year after the balance sheet date.

Trade debtors have been stated net of disallowed general provisions for bad debts.

Year ending 10 February 2016 300,000

Year ending 10 February 2017 600,000

Year ending 10 February 2019 150,000

Year ending 10 February 2020 200,000

Year ending 10 February 2022 200,000

Year ending 10 February 2023 200,000

Year ending 10 February 2024 100,000

Year ending 10 February 2025 100,000

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Total at 10 February 2025 1,850,000

Year ending 10 February 2026 200,000

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Total at 10 February 2026 2,050,000

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Thomas Frederick & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 10 February 2026

7. Current Asset Investments

	2026	2025
	£	£
Other investments, held for sale	128,237	122,768

Joint venture investments in llp's

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	183,089	174,251
Other creditors	4,880,194	3,638,133
Taxation and social security	105,497	68,182

	5,168,780	3,880,566

Other creditors include shareholder current accounts: -

Total at 10 February 2025 3,576,249

Increase in the year ended 10 February 2026 1,271,841

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Total at 10 February 2026 4,848,090

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9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	2,634,381	2,630,000

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	14,597	14,597

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	54,000	54,000

12. Reserves

	Share Premium	Revaluation reserve	Capital Redemption	Profit and Loss Account
	£	£	£	£
As at 11 February 2025	7,047	58,386	6,000	2,776,374
Profit for the year and total comprehensive income	-	-	-	115,148

As at 10 February 2026	7,047	58,386	6,000	2,891,522

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