Company registration number: 14799761
Annual report and unaudited financial statements
for the year ended 30 April 2026
for
Morris Trade Frames Ltd
Pages for filing with the Registrar
Company registration number: 14799761
Morris Trade Frames Ltd
Balance sheet
as at 30 April 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,499 1,621
1,499 1,621
Current assets
Debtors 5 26,372 41,998
Cash at bank and in hand 60,891 60,492
87,263 102,490
Creditors: amounts falling due within one year
6 (55,782) (81,643)
Net current assets 31,481 20,847
Total assets less current liabilities 32,980 22,468
Provisions for liabilities (285) (308)
NET ASSETS 32,695 22,160
Capital and reserves
Called up share capital 1 1
Profit and loss account 32,694 22,159
TOTAL EQUITY 32,695 22,160
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14799761
Morris Trade Frames Ltd
Balance sheet - continued
as at 30 April 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P Morris, Director
30 June 2026
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Morris Trade Frames Ltd
Notes to the financial statements
for the year ended 30 April 2026
1 Company information
Morris Trade Frames Ltd is a private company registered in England and Wales. Its registered number is 14799761. The company is limited by shares. Its registered office is Clements Jones, 1 Picton Lane, Swansea, SA1 4AF.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Motor vehicles - 25% reducing balance
Computer equipment - 20% straight line
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Morris Trade Frames Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
2 Accounting policies - continued
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.





Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
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Morris Trade Frames Ltd
Notes to the financial statements - continued
for the year ended 30 April 2026
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 May 2025 2,357
Additions 362
At 30 April 2026 2,719
Depreciation
At 1 May 2025 736
Charge for year 484
At 30 April 2026 1,220
Net book value
At 30 April 2026 1,499
At 30 April 2025 1,621
5 Debtors
2026 2025
£ £
Trade debtors 26,372 41,998
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 28,312 53,889
Amounts owed to directors 14,062 15,099
Other creditors 667 -
Taxation 8,724 7,970
VAT payable 3,131 4,421
Social security and other tax 636 14
Accruals and deferred income 250 250
55,782 81,643
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