V FRASER & SONS LTD

Company Registration Number:
NI044987 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

V FRASER & SONS LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

V FRASER & SONS LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 1,693,666 1,553,165
Investments:   0 0
Total fixed assets: 1,693,666 1,553,165
Current assets
Stocks: 6,000 6,000
Debtors:   1,059,848 919,842
Cash at bank and in hand: 88,430 430,044
Investments:   0 0
Total current assets: 1,154,278 1,355,886
Creditors: amounts falling due within one year: 4 (1,204,585) (1,387,943)
Net current assets (liabilities): (50,307) (32,057)
Total assets less current liabilities: 1,643,359 1,521,108
Creditors: amounts falling due after more than one year: 5 (429,477) (349,922)
Provision for liabilities: (357,393) (240,654)
Total net assets (liabilities): 856,489 930,532
Capital and reserves
Called up share capital: 30 30
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 856,459 930,502
Shareholders funds: 856,489 930,532

The notes form part of these financial statements

V FRASER & SONS LTD

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 04 August 2026
and signed on behalf of the board by:

Name: Hilda Fraser
Status: Director

The notes form part of these financial statements

V FRASER & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

V FRASER & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 13 13

V FRASER & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 3,191,677
Additions 593,475
Disposals (120,400)
Revaluations 0
Transfers 0
At 31 December 2025 3,664,752
Depreciation
At 01 January 2025 1,638,512
Charge for year 428,868
On disposals (96,294)
Other adjustments 0
At 31 December 2025 1,971,086
Net book value
At 31 December 2025 1,693,666
At 31 December 2024 1,553,165

V FRASER & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

Creditors: amounts falling due within one year 2025 2024 £ £ Bank loans and overdrafts 142,318 10,671 Trade creditors 657,069 1,100,773 Corporation tax 60,083 20,098 Other taxation and social security 19,405 13,686 Other creditors 325,710 242,715 1,204,585 1,387,943

V FRASER & SONS LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due after more than one year note

Creditors: amounts falling due after more than one year 2025 2024 £ £ Bank loans and overdrafts - 5,771 Other creditors 429,477 344,151 429,477 349,922