Company Registration No. 8579990 (England and Wales)
Fraser Communications Ltd
Unaudited accounts
for the year ended 31 March 2026
Fraser Communications Ltd
Unaudited accounts
Contents
Fraser Communications Ltd
Company Information
for the year ended 31 March 2026
Directors
M Baines-Buffery
D Fraser
Company Number
8579990 (England and Wales)
Registered Office
4/6 Church Road
Burgess Hill
West Sussex
RH15 9AE
Accountants
Keymer Haslam & Co
4/6 Church Road
Burgess Hill
West Sussex
RH15 9AE
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Fraser Communications Ltd for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Fraser Communications Ltd for the year ended
31 March 2026 as set out on pages
5 -
7 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 icaew.com/membershandbook.
This report is made solely to the Board of Directors of Fraser Communications Ltd, as a body, in accordance with the terms of our engagement letter dated 28 October 2016. Our work has been undertaken solely to prepare for your approval the accounts of Fraser Communications Ltd and state those matters that we have agreed to state to the Board of Directors of Fraser Communications Ltd, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fraser Communications Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Fraser Communications Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Fraser Communications Ltd. You consider that Fraser Communications Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Fraser Communications Ltd. 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 accounts.
Keymer Haslam & Co
Chartered Accountants
4/6 Church Road
Burgess Hill
West Sussex
RH15 9AE
19 June 2026
Fraser Communications Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
36,167
27,147
Cash at bank and in hand
92,601
105,052
Creditors: amounts falling due within one year
(273,945)
(321,319)
Net current assets
81,018
98,938
Net assets
117,185
126,085
Called up share capital
100
100
Profit and loss account
117,085
125,985
Shareholders' funds
117,185
126,085
For the year ending 31 March 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 19 June 2026 and were signed on its behalf by
M Baines-Buffery
Director
Company Registration No. 8579990
Fraser Communications Ltd
Notes to the Accounts
for the year ended 31 March 2026
Fraser Communications Ltd is a private company, limited by shares, registered in England and Wales, registration number 8579990. The registered office is 4/6 Church Road, Burgess Hill, West Sussex, RH15 9AE.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Fraser Communications Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
27,145
4,986
7,738
39,869
Additions
39,495
-
8,725
48,220
Disposals
(27,145)
-
-
(27,145)
At 31 March 2026
39,495
4,986
16,463
60,944
At 1 April 2025
-
4,985
7,737
12,722
Charge for the year
9,874
-
2,181
12,055
At 31 March 2026
9,874
4,985
9,918
24,777
At 31 March 2026
29,621
1
6,545
36,167
At 31 March 2025
27,145
1
1
27,147
Amounts falling due within one year
Trade debtors
169,074
255,213
Other debtors
93,288
59,992
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
89,636
151,827
Obligations under finance leases and hire purchase contracts
38,708
17,684
Trade creditors
32,139
10,365
Taxes and social security
110,146
137,452
Other creditors
2,236
2,911
7
Average number of employees
During the year the average number of employees was 23 (2025: 23).