Company No: 08627020 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	S Bundock
	P Fryer
	M Fryer

Registered office	2nd Floor
	Maritime Place Quayside
	Chatham Maritime
	Chatham
	Kent
	United Kingdom
	ME4 4QZ
	United Kingdom

Company number

08627020 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fryer Cleaning and Maintenance Limited for the financial year ended 31 October 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Fryer Cleaning and Maintenance Limited, as a body, in accordance with the terms of our engagement letter dated 29 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Fryer Cleaning and Maintenance Limited and state those matters that we have agreed to state to the Board of Directors of Fryer Cleaning and Maintenance Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fryer Cleaning and Maintenance Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fryer Cleaning and Maintenance Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fryer Cleaning and Maintenance Limited. You consider that Fryer Cleaning and Maintenance Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Fryer Cleaning and Maintenance Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

23 July 2026

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	18,600		37,200
Tangible assets	4	544,722		548,493
		563,322		585,693
Current assets
Stocks		5,556		2,992
Debtors	5	360,113		343,819
Cash at bank and in hand		20,482		38,501
		386,151		385,312
Creditors: amounts falling due within one year	6	( 495,626)		( 448,254)
Net current liabilities		(109,475)		(62,942)
Total assets less current liabilities		453,847		522,751
Creditors: amounts falling due after more than one year	7	( 356,057)		( 388,767)
Provision for liabilities	8	( 40,658)		( 41,114)
Net assets		57,132		92,870
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		57,032		92,770
Total shareholders' funds		57,132		92,870

For the financial year ending 31 October 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 Comprehensive Income has not been delivered.

The financial statements of Fryer Cleaning and Maintenance Limited (registered number: 08627020) were approved and authorised for issue by the Board of Directors on 23 July 2026. They were signed on its behalf by:

P Fryer 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

Fryer Cleaning and Maintenance 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 2nd Floor, Maritime Place Quayside, Chatham Maritime, Chatham, Kent, United Kingdom, ME4 4QZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and 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 £.

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.

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so 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.

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:

Goodwill

10 years straight line

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:

Land and buildings	not depreciated
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Comprehensive Income over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	81		80

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 November 2024	726,000		726,000
At 31 October 2025	726,000		726,000
Accumulated amortisation
At 01 November 2024	688,800		688,800
Charge for the financial year	18,600		18,600
At 31 October 2025	707,400		707,400
Net book value
At 31 October 2025	18,600		18,600
At 31 October 2024	37,200		37,200

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 November 2024	351,535		257,972		384,681		15,068		1,009,256
Additions	0		2,959		44,420		0		47,379
Disposals	0		0		( 11,550)		0		( 11,550)
At 31 October 2025	351,535		260,931		417,551		15,068		1,045,085
Accumulated depreciation
At 01 November 2024	0		175,249		274,190		11,324		460,763
Charge for the financial year	0		21,076		27,117		936		49,129
Disposals	0		0		( 9,529)		0		( 9,529)
At 31 October 2025	0		196,325		291,778		12,260		500,363
Net book value
At 31 October 2025	351,535		64,606		125,773		2,808		544,722
At 31 October 2024	351,535		82,723		110,491		3,744		548,493
Leased assets included above:
Net book value
At 31 October 2025	0		0		118,238		0		118,238
At 31 October 2024	0		0		134,983		0		134,983

5. Debtors

	2025		2024
	£		£
Trade debtors	209,492		279,811
Prepayments	16,494		11,732
Other debtors	134,127		52,276
	360,113		343,819

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	107,733		67,320
Trade creditors	97,128		83,596
Accruals	57,265		60,117
Corporation tax	59,496		62,520
Other taxation and social security	124,951		131,668
Obligations under finance leases and hire purchase contracts	38,831		37,441
Other creditors	10,222		5,592
	495,626		448,254

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

	2025		2024
	£		£
Bank loans	296,750		327,444
Obligations under finance leases and hire purchase contracts	59,307		61,323
	356,057		388,767

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

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 41,114)		( 26,355)
Credited/(charged) to the Profit and Loss Account	456		( 14,759)
At the end of financial year	( 40,658)		( 41,114)

The deferred taxation balance is made up as follows:

	2025		2024
	£		£
Accelerated capital allowances	( 40,658)		( 41,114)

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
510 A ordinary shares of £ 0.10 each (2024: 70 shares of £ 1.00 each)	51.00		70.00
245 B ordinary shares of £ 0.10 each (2024: 15 shares of £ 1.00 each)	24.50		15.00
245 C ordinary shares of £ 0.10 each (2024: 15 shares of £ 1.00 each)	24.50		15.00
	100.00		100.00

During the year, the Company undertook a subdivision and reclassification of its share capital. Each existing ordinary share of £1.00 was subdivided into ten ordinary shares of £0.10 each and reclassified into Ordinary A, Ordinary B and Ordinary C shares.
As a result of this reorganisation, the number and classes of shares in issue changed; however, the total issued and fully paid share capital remained unchanged at £100.

10. Ultimate controlling party

Mr P Fryer is the ultimate controlling party by virtue of his 51% shareholding.