Company Registration No. 7130172 (England and Wales)
Fraser and Parsley Limited
Unaudited accounts
for the year ended 31 January 2026
Fraser and Parsley Limited
Unaudited accounts
Contents
Fraser and Parsley Limited
Company Information
for the year ended 31 January 2026
Directors
Rachel D Z fraser
Josephine Parsley
Company Number
7130172 (England and Wales)
Registered Office
Swingle Swangle Farmhouse
Brenchley Road
Matfield
Kent
TN12 7DT
Accountants
Maxwell-Gumbleton & Co.
1 West Street
Lewes
East Sussex
BN7 2NZ
Fraser and Parsley Limited
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
7,665
1,402
Creditors: amounts falling due within one year
(8,499)
(6,198)
Net current assets
7,705
1,263
Called up share capital
2
2
Profit and loss account
7,923
1,775
Shareholders' funds
7,925
1,777
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by
Rachel D Z fraser
Director
Company Registration No. 7130172
Fraser and Parsley Limited
Notes to the Accounts
for the year ended 31 January 2026
Fraser and Parsley Limited is a private company, limited by shares, registered in England and Wales, registration number 7130172. The registered office is Swingle Swangle Farmhouse, Brenchley Road, Matfield, Kent, TN12 7DT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
3 years straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Fraser and Parsley Limited
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Computer equipment
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
6
-
Other creditors
1,189
1,189
Loans from directors
2,606
3,787
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).