REGISTERED NUMBER: 11824892 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

FRY & SONS LTD

Page

Company Information

1

Report of the Directors

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

C FRY

R P FRY

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

11824892 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

C FRY

R P FRY

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C FRY - Director

1 August 2026

TURNOVER

110,029

106,253

Cost of sales

61,782

60,579

GROSS PROFIT

48,247

45,674

Administrative expenses

18,458

17,782

OPERATING PROFIT

29,789

27,892

Interest payable and similar expenses

130

297

PROFIT BEFORE TAXATION

29,659

27,595

Tax on profit

5,639

5,243

PROFIT FOR THE FINANCIAL YEAR

24,020

22,352

Retained earnings at beginning of year

28,336

27,984

Dividends

4

(20,000

)

(22,000

)

RETAINED EARNINGS AT END OF YEAR

32,356

28,336

FIXED ASSETS

Tangible assets

5

19,303

19,303

CURRENT ASSETS

Debtors

6

19,625

15,300

Cash at bank and in hand

9,279

12,751

28,904

28,051

CREDITORS

Amounts falling due within one year

7

13,827

12,994

NET CURRENT ASSETS

15,077

15,057

TOTAL ASSETS LESS CURRENT LIABILITIES

34,380

34,360

CREDITORS

Amounts falling due after more than one year

8

2,022

6,022

NET ASSETS

32,358

28,338

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

32,356

28,336

SHAREHOLDERS' FUNDS

32,358

28,338

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 1 August 2026 and were signed on its behalf by:

C FRY - Director

1.	STATUTORY INFORMATION

FRY & SONS LTD is a private company, limited by shares , 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.

DIVIDENDS

31/3/26

31/3/25

£

£

ORDINARY shares of 1.00 each

Final

20,000

22,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

19,303

NET BOOK VALUE

At 31 March 2026

19,303

At 31 March 2025

19,303

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

CIS Tax suffered

19,625

15,300

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

5

3

Tax

10,922

9,284

VAT

794

2,452

Directors' current accounts

856

30

Accrued expenses

1,250

1,225

13,827

12,994

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bounce Back Loan

2,022

6,022