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Company No: 06548466 (England and Wales)

# W.G. FRY & SON (CONTRACTING) LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

W.G. FRY & SON (CONTRACTING) LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

W.G. FRY & SON (CONTRACTING) LIMITED

## BALANCE SHEET

As at 30 September 2025
W.G. FRY & SON (CONTRACTING) LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 2,183 |  | 2,569
|  | 2,183 |  | 2,569
Current assets |  |  |  |
Stocks |  | 187,809 |  | 56,259
Debtors | 4 | 535,044 |  | 496,047
Cash at bank and in hand |  | 83,644 |  | 36,566
|  | 806,497 |  | 588,872
Creditors: amounts falling due within one year | 5 | ( 202,669) |  | ( 149,752)
Net current assets |  | 603,828 |  | 439,120
Total assets less current liabilities |  | 606,011 |  | 441,689
Provision for liabilities |  | ( 546) |  | ( 488)
Net assets |  | 605,465 |  | 441,201
Capital and reserves |  |  |  |
Called-up share capital |  | 98 |  | 98
Profit and loss account |  | 605,367 |  | 441,103
Total shareholders' funds |  | 605,465 |  | 441,201

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of W.G. Fry & Son (Contracting) Limited (registered number: 06548466) were approved and authorised for issue by the Board of Directors on 12 June 2026. They were signed on its behalf by:

M J Fry Director |

W.G. FRY & SON (CONTRACTING) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
W.G. FRY & SON (CONTRACTING) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

W.G. Fry & Son (Contracting) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales.
The address of the Company's registered office is:
Totterdale Farm
Tisbury
Salisbury
Wiltshire
SP3 6RS
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation over its expected useful life, as follows:

Plant and machinery | 15 % reducing balance

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 0 |  | 0

#### 3. Tangible assets

| Plant and machinery |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 19,395 |  | 19,395
At 30 September 2025 | 19,395 |  | 19,395
Accumulated depreciation |  |  |
At 01 October 2024 | 16,826 |  | 16,826
Charge for the financial year | 386 |  | 386
At 30 September 2025 | 17,212 |  | 17,212
Net book value |  |  |
At 30 September 2025 | 2,183 |  | 2,183
At 30 September 2024 | 2,569 |  | 2,569

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 407,522 |  | 325,558
Other debtors | 127,522 |  | 170,489
| 535,044 |  | 496,047

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 50,322 |  | 72,236
Accruals | 14,925 |  | 14,825
Corporation tax | 54,283 |  | 1,972
Other taxation and social security | 83,139 |  | 60,719
| 202,669 |  | 149,752