Paul Fryer Estate Agents Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12691876

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,100		5,125
Tangible Assets	5		1,804		2,406

			5,904		7,531
CURRENT ASSETS
Debtors	6	5,409		5,232
Cash at bank and in hand		63,606		41,271

		69,015		46,503
Creditors: Amounts Falling Due Within One Year	7	(28,558 )		(22,417 )

NET CURRENT ASSETS (LIABILITIES)			40,457		24,086

TOTAL ASSETS LESS CURRENT LIABILITIES			46,361		31,617

NET ASSETS			46,361		31,617

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			46,360		31,616

SHAREHOLDERS' FUNDS			46,361		31,617

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Paul Fryer Estate Agents Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P P Fryer

Director

26/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Paul Fryer Estate Agents 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

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

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

Office Furniture & Equipment

25% on reducing balance

2.5. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Paul Fryer Estate Agents Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2025	10,250

As at 30 June 2026	10,250

Amortisation
As at 1 July 2025	5,125
Provided during the period	1,025

As at 30 June 2026	6,150

Net Book Value
As at 30 June 2026	4,100

As at 1 July 2025	5,125

5. Tangible Assets

	Office Furniture & Equipment
	£
Cost
As at 1 July 2025	5,034

As at 30 June 2026	5,034

Depreciation
As at 1 July 2025	2,628
Provided during the period	602

As at 30 June 2026	3,230

Net Book Value
As at 30 June 2026	1,804

As at 1 July 2025	2,406

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	5,409	5,232

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Paul Fryer Estate Agents Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	13,420	8,780
Other taxes and social security	449	3,767
VAT	8,281	6,979
Pension payable	-	265
Accruals and deferred income	1,400	1,350
Director's loan account	5,008	1,276

	28,558	22,417

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