Simon Fletcher Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05428414

SIMON FLETCHER LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 June 2026

SIMON FLETCHER LIMITED

STATEMENT OF FINANCIAL POSITION

30 June 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Tangible assets	5		54,337	54,749

CURRENT ASSETS

Stocks		77,009	80,881
Debtors	6	173	303
Cash at bank and in hand		84	–
		---------	---------
		77,266	81,184

CREDITORS: amounts falling due within one year	7	164,004		161,656
		-----------		-----------
NET CURRENT LIABILITIES			86,738	80,472
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			( 32,401)	( 25,723)

CREDITORS: amounts falling due after more than one year	8	–	8,334
		---------	---------
NET LIABILITIES		( 32,401)	( 34,057)
		---------	---------

SIMON FLETCHER LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 June 2026

	2026		2025
Note	£	£	£

CAPITAL AND RESERVES

Called up share capital	2	2
Profit and loss account	( 32,403)	( 34,059)
	---------	---------
SHAREHOLDERS DEFICIT	( 32,401)	( 34,057)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 22 October 2026 , and are signed on behalf of the board by:

Mr S A J Fletcher
Director

Company registration number: 05428414

SIMON FLETCHER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Mannin Way, Lancaster Business Park, Caton Road, Lancaster, LA1 3SW.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

BASIS OF PREPARATION

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

REVENUE RECOGNITION

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

DEPRECIATION

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% reducing balance

STOCKS

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 5 (2025: 6 ).

5. TANGIBLE ASSETS

Land and buildings	Fixtures and fittings	Total
£	£	£

Cost
At 1 July 2025	35,000	98,052	133,052
Additions	–	3,000	3,000
	---------	-----------	-----------
At 30 June 2026	35,000	101,052	136,052
	---------	-----------	-----------
Depreciation
At 1 July 2025	–	78,303	78,303
Charge for the year	–	3,412	3,412
	---------	-----------	-----------
At 30 June 2026	–	81,715	81,715
	---------	-----------	-----------
Carrying amount
At 30 June 2026	35,000	19,337	54,337
	---------	-----------	-----------
At 30 June 2025	35,000	19,749	54,749
	---------	-----------	-----------

6. DEBTORS

	2026	2025
	£	£

Trade debtors	173	303
	-----	-----

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Bank loans and overdrafts	25,692	57,459
Trade creditors	53,026	41,560
Accruals and deferred income	31,077	31,663
Corporation tax	1,128	992
Social security and other taxes	11,751	9,718
Director loan accounts	41,330	20,264
	-----------	-----------
	164,004	161,656
	-----------	-----------

8. CREDITORS: amounts falling due after more than one year

	2026	2025
	£	£

Bank loans and overdrafts	–	8,334
	-----	--------