Company Registration No. 06490636 (England and Wales)
Fraser Brookes Limited
Unaudited accounts
for the year ended 31 January 2026
Fraser Brookes Limited
Unaudited accounts
Contents
Fraser Brookes Limited
Company Information
for the year ended 31 January 2026
Directors
Sian Gwenllian Rowlands
Lauren Jane Mason
Company Number
06490636 (England and Wales)
Registered Office
Therapymatters,Bell Meadow Business Park
Aldford house
Chester
CH4 9EP
United Kingdom
Accountants
Power Accountants, Business and Tax Advisors Limited
Royal House, 14 Upper Northgate Street
Chester
CH1 4EE
Fraser Brookes Limited
Statement of financial position
as at 31 January 2026
Intangible assets
1,753
1,948
Tangible assets
8,172
9,188
Cash at bank and in hand
131,938
119,266
Creditors: amounts falling due within one year
(76,288)
(73,878)
Net current assets
882,373
691,660
Net assets
892,298
702,796
Called up share capital
2
2
Profit and loss account
892,296
702,794
Shareholders' funds
892,298
702,796
For the year ending 31 January 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
Sian Gwenllian Rowlands
Director
Company Registration No. 06490636
Fraser Brookes Limited
Notes to the Accounts
for the year ended 31 January 2026
Fraser Brookes Limited is a private company, limited by shares, registered in England and Wales, registration number 06490636. The registered office is Therapymatters,Bell Meadow Business Park, Aldford house, Chester, CH4 9EP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax.
When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible
Fraser Brookes Limited
Notes to the Accounts
for the year ended 31 January 2026
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Related party transactions
The Company is exempt from the requirement to disclose related party transactions under Section 1A of FRS 102, as it meets the definition of a small company in accordance with the Companies Act 2006. The directors confirm that there were no related party transactions during the year ended 31st January 2024 that are required to be disclosed under FRS 102.
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Fraser Brookes Limited
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Trade debtors
53,713
47,239
Accrued income and prepayments
4,685
1,668
Amounts falling due after more than one year
Other debtors
768,325
597,365
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
71,627
70,655
Other creditors
2,198
2,182
Loans from directors
1,748
836
8
Average number of employees
During the year the average number of employees was 10 (2025: 10).