Company No: 07341474 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Andrew Plowman
	Julia Plowman

SECRETARY

Julia Plowman

REGISTERED OFFICE	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

07341474 (England and Wales)

ACCOUNTANT	Inglis Chartered Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	12,494		16,128
		12,494		16,128
Current assets
Stocks	5	1,774		1,774
Cash at bank and in hand	6	54,242		74,000
		56,016		75,774
Creditors: amounts falling due within one year	7	( 35,526)		( 45,289)
Net current assets		20,490		30,485
Total assets less current liabilities		32,984		46,613
Creditors: amounts falling due after more than one year	8	( 3,972)		( 4,721)
Accruals and deferred income		( 2,604)		( 1,900)
Net assets		26,408		39,992
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		26,308		39,892
Total shareholders' funds		26,408		39,992

For the financial 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.

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 The Frying Pan (Wetherby) Limited (registered number: 07341474) were approved and authorised for issue by the Board of Directors on 22 June 2026. They were signed on its behalf by:

Julia Plowman Director

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

The Frying Pan (Wetherby) 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 Wellington House, Aviator Court, York, YO30 4UZ, United Kingdom.

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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

25 % reducing balance

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, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

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 includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	8		10

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	229,999		229,999
At 31 December 2025	229,999		229,999
Accumulated amortisation
At 01 January 2025	229,999		229,999
At 31 December 2025	229,999		229,999
Net book value
At 31 December 2025	0		0
At 31 December 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	77,597		77,597
Additions	465		465
At 31 December 2025	78,062		78,062
Accumulated depreciation
At 01 January 2025	61,469		61,469
Charge for the financial year	4,099		4,099
At 31 December 2025	65,568		65,568
Net book value
At 31 December 2025	12,494		12,494
At 31 December 2024	16,128		16,128

5. Stocks

	2025		2024
	£		£
Stocks	1,774		1,774

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	54,242		74,000

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	2,963		5,178
Trade creditors	9,027		7,474
Taxation and social security	21,125		30,409
Other creditors	2,411		2,228
	35,526		45,289

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	3,972		4,721

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100