REGISTERED NUMBER: 05379498 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2026

for

Frazer Waite Desmier Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M D Frazer

Mrs H J Frazer

REGISTERED OFFICE:

Peine House

Hind Hill Street

Heywood

Lancashire

OL10 1JZ

REGISTERED NUMBER:

05379498 (England and Wales)

ACCOUNTANT:

Frazer Waite Desmier Limited

Peine House

Hind Hill Street

Heywood

Lancashire

OL10 1JZ

FIXED ASSETS

Intangible assets

4

653,813

685,500

Tangible assets

5

2,168

2,890

655,981

688,390

CURRENT ASSETS

Debtors

296,588

281,364

Cash at bank and in hand

390,789

347,036

687,377

628,400

CREDITORS

Amounts falling due within one year

187,503

217,468

NET CURRENT ASSETS

499,874

410,932

TOTAL ASSETS LESS CURRENT LIABILITIES

1,155,855

1,099,322

PROVISIONS FOR LIABILITIES

542

722

NET ASSETS

1,155,313

1,098,600

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

1,155,212

1,098,499

SHAREHOLDERS' FUNDS

1,155,313

1,098,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 21st October 2026 and were signed on its behalf by:

Mr M D Frazer - Director

Mrs H J Frazer - Director

1.	STATUTORY INFORMATION

Frazer Waite Desmier 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.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life.

Goodwill - Over 10 years, on acquisition post 8 July 2015

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

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 10 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2025

and 30th April 2026

871,874

AMORTISATION

At 1st May 2025

186,374

Amortisation for year

31,687

At 30th April 2026

218,061

NET BOOK VALUE

At 30th April 2026

653,813

At 30th April 2025

685,500

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2025

and 30th April 2026

46,131

DEPRECIATION

At 1st May 2025

43,241

Charge for year

722

At 30th April 2026

43,963

NET BOOK VALUE

At 30th April 2026

2,168

At 30th April 2025

2,890