REGISTERED NUMBER: 08811548 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Fredrikson Stallard Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P A Fredriksson

Mr I R Stallard

REGISTERED OFFICE:

8 Coldbath Square

London

London

EC1R 5HL

REGISTERED NUMBER:

08811548 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Tangible assets

4

42,626

47,426

CURRENT ASSETS

Stocks

5

3,500

2,750

Debtors

6

543,305

225,889

Cash at bank and in hand

418,418

611,918

965,223

840,557

CREDITORS

Amounts falling due within one year

7

53,333

60,296

NET CURRENT ASSETS

911,890

780,261

TOTAL ASSETS LESS CURRENT LIABILITIES

954,516

827,687

PROVISIONS FOR LIABILITIES

-

3,592

NET ASSETS

954,516

824,095

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

954,514

824,093

SHAREHOLDERS' FUNDS

954,516

824,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 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 Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

Mr I R Stallard - Director

Mr P A Fredriksson - Director

1.	STATUTORY INFORMATION

Fredrikson Stallard 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 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.

Short leasehold

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities. Debt instruments, including trade debtors and creditors, are initially recognised at transaction price and, where the arrangement constitutes a financing transaction, at the present value of future payments. Where the time value of money is immaterial, these are held at the undiscounted amount of cash expected to be received or paid.

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 statement of financial position date.

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.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

39,252

17,569

83,421

6,473

146,715

Additions

-

-

714

2,923

3,637

At 31 December 2025

39,252

17,569

84,135

9,396

150,352

DEPRECIATION

At 1 January 2025

14,229

16,948

66,494

1,618

99,289

Charge for year

3,753

93

2,646

1,945

8,437

At 31 December 2025

17,982

17,041

69,140

3,563

107,726

NET BOOK VALUE

At 31 December 2025

21,270

528

14,995

5,833

42,626

At 31 December 2024

25,023

621

16,927

4,855

47,426

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

3,500

2,750

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

266,372

25,078

Amounts owed by group undertakings

272,214

190,678

Other debtors

4,719

10,133

543,305

225,889

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

11,523

52,555

Taxation and social security

38,466

2,933

Other creditors

3,344

4,808

53,333

60,296

8.	RELATED PARTY DISCLOSURES

The company is a subsidiary of Fredrikson Stallard (UK) Holdings Limited, which is considered to be the controlling party. The Directors Mr I Stallard and Mr P Fredrikson are considered to be the key management personnel.