ACCOUNTS - Final Accounts preparation

Registered number: 02479836

FRAMPTON HOLDINGS LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

FRAMPTON HOLDINGS LIMITED

REGISTERED NUMBER:02479836

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		546,390		566,420
			546,390		566,420
Current assets
Debtors: amounts falling due within one year	5	309,910		308,269
Cash at bank and in hand	6	362		3,215
		310,272		311,484
Creditors: amounts falling due within one year	7	(4,035)		(3,454)
Net current assets			306,237		308,030
Total assets less current liabilities			852,627		874,450

Net assets			852,627		874,450

Capital and reserves
Called up share capital	8	100,000	100,000
Revaluation reserve	9	81,990	85,530
Capital redemption reserve	9	54,800	54,800
Profit and loss account	9	615,837	634,120
		852,627	874,450

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

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 comprehensive income 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 by:

A Rimell

Director

Date: 19 June 2026

The notes on pages 3 to 8 form part of these financial statements.

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FRAMPTON HOLDINGS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 30 APRIL 2026

	Called up share capital	Capital redemption reserve	Revaluation reserve	Profit and loss account	Total equity
	£	£	£	£	£
At 1 May 2024	100,000	54,800	89,070	646,895	890,765

Loss for the year	-	-	-	(16,315)	(16,315)
Transfer between reserves	-	-	(3,540)	3,540	-

At 1 May 2025	100,000	54,800	85,530	634,120	874,450

Loss for the year	-	-	-	(21,823)	(21,823)
Transfer between reserves	-	-	(3,540)	3,540	-
At 30 April 2026	100,000	54,800	81,990	615,837	852,627

The notes on pages 3 to 8 form part of these financial statements.

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FRAMPTON HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	GENERAL INFORMATION

Frampton Holdings Limited is a private limited company incorporated in England and Wales. The address of the registered office is 76 Charlton Road, Shepton Mallet, Somerset, BA4 5PD.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Framptons Group Holdings Limited as at 30 April 2026 and these financial statements may be obtained from Companies House.

2.3

GOING CONCERN

The Directors assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company, and the Group it is a member of, headed by Framptons Group Holdings Limited (the Group), to continue as a going concern. The Directors make this assessment in respect of a period of 12 months from the date of approval of the financial statements.

The Group is reliant on support from an intermediate holding company of its ultimate owner, Profuragruppen AB, to enable it to continue as a going concern. The Group has received a letter of support from Provator AB and the Directors have concluded that this support, and the resources available to Provator AB, provide sufficient support to enable the company to continue as a going concern for a period of at least 12 months from the date of approval of the financial statements.

The Directors believe that, taken as a whole, the factors described above enable the Group and the Company to continue as a going concern for the foreseeable future.

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FRAMPTON HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.4

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.

2.5

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.6

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Freehold property	-	50 years
				Long-term leasehold property	-	50 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

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.

2.8

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.

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FRAMPTON HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.9

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 year was 0 (2025: 0)

4.	TANGIBLE FIXED ASSETS

	Freehold property	Long-term leasehold property	Total
	£	£	£
COST OR VALUATION
At 1 May 2025	848,000	153,527	1,001,527
At 30 April 2026	848,000	153,527	1,001,527
DEPRECIATION
At 1 May 2025	381,615	53,492	435,107
Charge for the year on owned assets	16,960	3,070	20,030
At 30 April 2026	398,575	56,562	455,137
NET BOOK VALUE
At 30 April 2026	449,425	96,965	546,390
At 30 April 2025	466,385	100,035	566,420

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FRAMPTON HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Freehold property with a historical cost of £528,000 was revalued upwards to £848,000 on a market value basis in June 1990 by an independent chartered surveyor. The company took advantage of the transitional provisions of FRS 102 concerning the revaluation of the property. As a result, the valuations have not been updated and the revalued amount has been treated as the deemed cost.

Cost or valuation at 30 April 2025 is as follows:

			Land and buildings
			£

		AT COST	153,527
		AT VALUATION:
		June 1990 market value basis	848,000

			1,001,527

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:
	2026	2025
	£	£


Cost	681,527	681,527
Accumulated depreciation	(227,111)	(210,151)
NET BOOK VALUE	454,416	471,376

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FRAMPTON HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

DEBTORS

					2026	2025
					£	£


Amounts owed by group undertakings	296,285	294,640
Prepayments and accrued income	4,250	4,254
Tax recoverable	9,375	9,375
	309,910	308,269

6.	CASH AND CASH EQUIVALENTS
		2026	2025
		£	£

Cash at bank and in hand	362	3,215
	362	3,215

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Other taxation and social security	885	885
Accruals and deferred income	3,150	2,569
	4,035	3,454

8.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

100,000 (2025: 100,000) 'A' Ordinary shares of £1.00 each	100,000	100,000

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FRAMPTON HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

RESERVES

Revaluation reserve

The revaluation reserve records the gains on assets following revaluation.

Capital redemption reserve

The capital redemption reserve records the nominal value of shares repurchased by the company.

Profit and loss account

The profit and loss account includes all current and prior period retained profit and losses. All are considered distributable.

10.

RELATED PARTY TRANSACTIONS

The company has taken advantage of the exemption under Financial Reporting Standard 102 Section 33 from the requirement to disclose transactions with group companies.

At the year end, the company had amounts owed from group undertakings totalling £296,285 (2025: £294,640).

Key Management Personnel

There were no key management personnel other than the directors. The directors are remunerated through other companies within the Group.

11.	CONTROLLING PARTY

The immediate parent undertaking and parent that prepares consolidated accounts for the smallest group that includes the company is Framptons Group Holdings Limited, a company incorporated in the UK.

The ultimate parent undertaking, and parent that prepares consolidated accounts for the largest group that includes the company is Profuragruppen AB, a company incorporated in Sweden.

The ultimate controlling party is Bernt Ivarsson.

12.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 30 April 2026 was unqualified.

The audit report was signed on 19 June 2026 by Matthew Haskell ACA (Senior statutory auditor) on behalf of Bishop Fleming Audit Limited.

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