REGISTERED NUMBER: 12032026 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

FRANK BIRD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M R Bird

Mr M A Rayner

Mrs C M Smith

Mr N J Tennant

Mr G S Bird

REGISTERED OFFICE:

40-44 Eldon Street

Barnsley

South Yorkshire

S70 2JL

REGISTERED NUMBER:

12032026 (England and Wales)

ACCOUNTANTS:

Xeinadin Barnsley Limited

12 Victoria Road

Barnsley

South Yorkshire

S70 2BB

FIXED ASSETS

Tangible assets

4

34,399

40,049

CURRENT ASSETS

Stocks

5

518,571

446,983

Debtors

6

31,347

18,578

Cash at bank and in hand

327,861

397,411

877,779

862,972

CREDITORS

Amounts falling due within one year

7

283,036

284,593

NET CURRENT ASSETS

594,743

578,379

TOTAL ASSETS LESS CURRENT LIABILITIES

629,142

618,428

CREDITORS

Amounts falling due after more than one year

8

-

(419

)

PROVISIONS FOR LIABILITIES

(5,204

)

(6,277

)

NET ASSETS

623,938

611,732

CAPITAL AND RESERVES

Called up share capital

9

96

96

Capital redemption reserve

9

9

Retained earnings

623,833

611,627

SHAREHOLDERS' FUNDS

623,938

611,732

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 22 October 2026 and were signed on its behalf by:

Mr M R Bird - Director

1.	STATUTORY INFORMATION

Frank Bird 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates

No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

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 clothing is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch of the goods.

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

-

33% on cost

Furniture & equipment

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

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.

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.

Revenue grants

Grants which are received for compensation for expenses or losses which have already been incurred are recognisable in income when the grant is received or receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Short

Furniture

Computer

leasehold

& equipment

equipment

Totals

£

£

£

£

COST

At 1 July 2025

13,459

43,290

28,623

85,372

Additions

-

3,308

-

3,308

At 30 June 2026

13,459

46,598

28,623

88,680

DEPRECIATION

At 1 July 2025

13,459

19,310

12,554

45,323

Charge for year

-

6,548

2,410

8,958

At 30 June 2026

13,459

25,858

14,964

54,281

NET BOOK VALUE

At 30 June 2026

-

20,740

13,659

34,399

At 30 June 2025

-

23,980

16,069

40,049

5.

STOCKS

30.6.26

30.6.25

£

£

Stocks

518,571

446,983

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Other debtors

16,016

3,451

Prepayments and accrued income

15,331

15,127

31,347

18,578

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Other loans

-

10,000

Trade creditors

35,283

23,328

Corporation tax

20,420

38,225

Social security and other taxes

9,370

8,392

VAT

42,530

29,747

Other creditors

53,780

57,336

Directors' current accounts

48,209

50,209

Accruals and deferred income

73,444

67,356

283,036

284,593

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Other loans - 1-2 years

-

419

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

5

A Ordinary

£1

5

5

6

B Ordinary

£1

6

6

37

C Ordinary

£1

37

37

37

D Ordinary

£1

37

37

10

E Ordinary

£1

10

10

1

F Ordinary

£1

1

1

96

96

10.	FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £180,000 (2025: £240,000).