REGISTERED NUMBER: 15525742 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

CM Frazer Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr C M Frazer

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

15525742 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

CURRENT ASSETS

Debtors

4

30,761

28,914

Cash at bank

22,400

19,637

53,161

48,551

CREDITORS

Amounts falling due within one year

5

15,251

28,450

NET CURRENT ASSETS

37,910

20,101

TOTAL ASSETS LESS CURRENT LIABILITIES

37,910

20,101

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

37,810

20,001

SHAREHOLDERS' FUNDS

37,910

20,101

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 director acknowledges his 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 10 August 2026 and were signed by:

Mr C M Frazer - Director

1.	STATUTORY INFORMATION

CM Frazer Limited 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 represents the company's share of the profits of the partnership

Pension costs and other post-retirement benefits

The company contributed to 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 1 (2025 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Due from partnership

22,701

27,701

Other debtors

-

6

Directors' current accounts

8,060

1,207

30,761

28,914

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

14,840

15,277

Other creditors

321

-

Accruals and deferred income

90

13,173

15,251

28,450

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

88

Ordinary A

£1

88

88

6

Ordinary B

£1

6

6

6

Ordinary C

£1

6

6

100

100

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 March 2026 and the period ended 31 March 2025:

2026

2025

£

£

Mr C M Frazer

Balance outstanding at start of year

1,207

-

Amounts advanced

69,852

42,829

Amounts repaid

(62,999

)

(41,622

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,060

1,207

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% to 5th April 2025, and 3.75% thereafter.