REGISTERED NUMBER: 04396468 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

Frank Doyle & Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr Frank Doyle

REGISTERED OFFICE:

22 Uppingham Road

Liverpool

L13 7BJ

REGISTERED NUMBER:

04396468 (England and Wales)

ACCOUNTANTS:

LJS Accounting Services (UK) Ltd

Unit 5, 1st Floor

Connect Business Village

24 Derby Road

Liverpool

Merseyside

L5 9PR

FIXED ASSETS

Tangible assets

4

19,878

8,503

CURRENT ASSETS

Cash at bank

129,436

115,450

CREDITORS

Amounts falling due within one year

5

13,388

22,649

NET CURRENT ASSETS

116,048

92,801

TOTAL ASSETS LESS CURRENT LIABILITIES

135,926

101,304

PROVISIONS FOR LIABILITIES

6

3,884

1,616

NET ASSETS

132,042

99,688

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

8

132,040

99,686

SHAREHOLDERS' FUNDS

132,042

99,688

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 2 November 2026 and were signed by:

Mr Frank Doyle - Director

1.	STATUTORY INFORMATION

Frank Doyle & Sons 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 October 2025

8,050

16,000

24,050

Additions

-

18,000

18,000

At 30 September 2026

8,050

34,000

42,050

DEPRECIATION

At 1 October 2025

4,609

10,938

15,547

Charge for year

860

5,765

6,625

At 30 September 2026

5,469

16,703

22,172

NET BOOK VALUE

At 30 September 2026

2,581

17,297

19,878

At 30 September 2025

3,441

5,062

8,503

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Tax

7,564

8,485

Social security and other taxes

45

120

VAT

4,590

3,702

Directors' current accounts

162

9,466

Accrued expenses

1,027

876

13,388

22,649

6.	PROVISIONS FOR LIABILITIES

30.9.26

30.9.25

£

£

Deferred tax

3,884

1,616

Deferred

tax

£

Balance at 1 October 2025

1,616

Provided during year

2,268

Balance at 30 September 2026

3,884

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.26

30.9.25

value:

£

£

2

Ordinary

1

2

2

8.

RESERVES

Retained

earnings

£

At 1 October 2025

99,686

Profit for the year

41,354

Dividends

(9,000

)

At 30 September 2026

132,040