REGISTERED NUMBER: 00753564 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Fraturn Services

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S M Turner

REGISTERED OFFICE:

The Wallet

2 Second Avenue

Frinton on Sea

Essex

CO13 9ER

REGISTERED NUMBER:

00753564 (England and Wales)

ACCOUNTANTS:

Gorrie Whitson

1st Floor , Cromwell House

14 Fulwood Place

London

WC1V 6HZ

FIXED ASSETS

Tangible assets

4

137

183

Investment property

5

850,000

800,000

850,137

800,183

CURRENT ASSETS

Cash at bank

163,268

164,049

CREDITORS

Amounts falling due within one year

6

36,450

28,324

NET CURRENT ASSETS

126,818

135,725

TOTAL ASSETS LESS CURRENT LIABILITIES

976,955

935,908

PROVISIONS FOR LIABILITIES

125,101

94,913

NET ASSETS

851,854

840,995

CAPITAL AND RESERVES

Called up share capital

12,408

12,408

Revaluation reserve

7

704,900

685,088

Retained earnings

134,546

143,499

SHAREHOLDERS' FUNDS

851,854

840,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 August 2026 and were signed by:

Mrs S M Turner - Director

1.	STATUTORY INFORMATION

Fraturn Services is a private company , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

4,607

DEPRECIATION

At 1 May 2025

4,424

Charge for year

46

At 30 April 2026

4,470

NET BOOK VALUE

At 30 April 2026

137

At 30 April 2025

183

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

800,000

Revaluations

50,000

At 30 April 2026

850,000

NET BOOK VALUE

At 30 April 2026

850,000

At 30 April 2025

800,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 1994

100,000

Valuation in 2006

300,000

Valuation in 2016

380,000

Valuation in 2026

50,000

Cost

20,000

850,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Taxation and social security

3,189

5,033

Other creditors

33,261

23,291

36,450

28,324

7.

RESERVES

Revaluation

reserve

£

At 1 May 2025

685,088

Deferred Tax on Invest Prop

(30,188

)

Revaluation movement in year

50,000

At 30 April 2026

704,900