Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 03756276 Mr Scott Frisby Mr Stephen Frisby Miss Maria Griffiths iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03756276 2024-12-31 03756276 2025-12-31 03756276 2025-01-01 2025-12-31 03756276 frs-core:CurrentFinancialInstruments 2025-12-31 03756276 frs-core:Non-currentFinancialInstruments 2025-12-31 03756276 frs-core:FurnitureFittings 2025-12-31 03756276 frs-core:FurnitureFittings 2025-01-01 2025-12-31 03756276 frs-core:FurnitureFittings 2024-12-31 03756276 frs-core:MotorVehicles 2025-12-31 03756276 frs-core:MotorVehicles 2025-01-01 2025-12-31 03756276 frs-core:MotorVehicles 2024-12-31 03756276 frs-core:PlantMachinery 2025-12-31 03756276 frs-core:PlantMachinery 2025-01-01 2025-12-31 03756276 frs-core:PlantMachinery 2024-12-31 03756276 frs-core:ShareCapital 2025-12-31 03756276 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 03756276 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03756276 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 03756276 frs-bus:SmallEntities 2025-01-01 2025-12-31 03756276 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03756276 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03756276 frs-core:UnlistedNon-exchangeTraded 2025-12-31 03756276 frs-core:UnlistedNon-exchangeTraded 2024-12-31 03756276 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 03756276 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 03756276 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 03756276 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 03756276 frs-bus:Director1 2025-01-01 2025-12-31 03756276 frs-bus:Director2 2025-01-01 2025-12-31 03756276 frs-bus:Director3 2025-01-01 2025-12-31 03756276 frs-countries:EnglandWales 2025-01-01 2025-12-31 03756276 2023-12-31 03756276 2024-12-31 03756276 2024-01-01 2024-12-31 03756276 frs-core:CurrentFinancialInstruments 2024-12-31 03756276 frs-core:Non-currentFinancialInstruments 2024-12-31 03756276 frs-core:ShareCapital 2024-12-31 03756276 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 03756276
Frisby Couriers Limited
Financial Statements
For The Year Ended 31 December 2025
33-34 High Street
Bridgnorth
Shropshire
WV16 4DB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03756276
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 164,556 202,213
Investments 5 28,345 28,345
192,901 230,558
CURRENT ASSETS
Debtors 6 96,977 64,216
Cash at bank and in hand 507,733 446,904
604,710 511,120
Creditors: Amounts Falling Due Within One Year 7 (158,159 ) (138,531 )
NET CURRENT ASSETS (LIABILITIES) 446,551 372,589
TOTAL ASSETS LESS CURRENT LIABILITIES 639,452 603,147
Creditors: Amounts Falling Due After More Than One Year 8 (82,011 ) (124,699 )
NET ASSETS 557,441 478,448
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 557,341 478,348
SHAREHOLDERS' FUNDS 557,441 478,448
Page 1
Page 2
For the year ending 31 December 2025 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 Stephen Frisby
Director
9th July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Frisby Couriers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03756276 . The registered office is 11 Northgate, Bridgnorth, Shropshire, WV16 4ER.
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 includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 8)
10 8
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 January 2025 43,359 385,495 22,976 451,830
Additions - 21,100 - 21,100
Disposals - (27,527 ) - (27,527 )
As at 31 December 2025 43,359 379,068 22,976 445,403
Depreciation
As at 1 January 2025 40,940 188,117 20,560 249,617
Provided during the period 484 40,172 484 41,140
Disposals - (9,910 ) - (9,910 )
As at 31 December 2025 41,424 218,379 21,044 280,847
Net Book Value
As at 31 December 2025 1,935 160,689 1,932 164,556
As at 1 January 2025 2,419 197,378 2,416 202,213
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 28,345
As at 31 December 2025 28,345
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 28,345
As at 1 January 2025 28,345
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 116,449 94,262
Other debtors (19,472) (30,046)
96,977 64,216
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 5,842 17,101
Other creditors 25,420 14,315
Taxation and social security 126,897 107,115
158,159 138,531
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Vehicle Loans & Finance Balances 82,011 124,699
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5