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Registration number: 00761126

Frank Mace & Son (Camberley) Limited
Unaudited Financial Statements - Companies house filing
for the Year Ended 31 December 2025

Frank Mace & Son (Camberley) Limited

(Registration number: 00761126)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 600,000 | 475,000
Current assets |  |  |
Cash at bank and in hand |  | 228 | -
Creditors: Amounts falling due within one year | 5 | (19,852) | (20,678)
Net current liabilities |  | (19,624) | (20,678)
Net assets |  | 580,376 | 454,322
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Fair value reserve |  | 59,229 | -
Profit and loss account |  | 521,047 | 454,222
Shareholders' funds |  | 580,376 | 454,322

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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:

......................................... Mr DJ Mace Director

Frank Mace & Son (Camberley) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Brook House, 26 The Maultway, Camberley, Surrey, GU15 1PS.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises rental income which is recognised on a straight-line basis over the period of the lease.
Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Frank Mace & Son (Camberley) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3 | Staff numbers

Due to the nature of the company's activities the average number of persons employed by the company (excluding directors) during the year, was 0 (2024 - 0).

4 | Investment properties

| 2025 £
At 1 January | 475,000
Fair value adjustments | 125,000
At 31 December | 600,000

The investment property has been valued by the directors on an open market basis.

Frank Mace & Son (Camberley) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Bank loans and overdrafts | 6 | - | 768
Trade creditors |  | 1,263 | 1,173
Taxation and social security |  | 15,375 | 14,914
Accruals and deferred income |  | 2,943 | 2,893
Other creditors |  | 271 | 930
|  | 19,852 | 20,678

6 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 768