Registration number: 07304059

The Investment Analyst Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

The Investment Analyst Limited

Company Information

Director

Mark Christopher Hiley

Registered office

35 Bedford Road London SW4 7EF

Accountants

Gordon Levy Limited Chartered Accountants Suite 5, 4th Floor 3 Universal Square Devonshire Street North Manchester, M12 6JH

The Investment Analyst Limited

(Registration number: 07304059)
Statement of Financial Position as at 31 July 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	4	-	100,000
Current assets
Cash at bank and in hand		-	318
Creditors: Amounts falling due within one year	5	-	(4,625)
Net current liabilities		-	(4,307)
Net assets		-	95,693
Capital and reserves
Called up share capital	6	1	100,000
Retained earnings		(1)	(4,307)
Shareholders' funds		-	95,693

For the financial year ending 31 July 2025 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 4 September 2025
 

......................................... Mark Christopher Hiley Director

The Investment Analyst Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
35 Bedford Road
London
SW4 7EF
England

These financial statements were authorised for issue by the director on 4 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director intends to dissolve the company soon after filing of the current period financial statements, these financial statements are therefore prepared on a basis other than the going concern.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

The Investment Analyst Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 August 2024	100,000	100,000
Disposals	(100,000)	(100,000)
At 31 July 2025	-	-
Impairment
Carrying amount
At 31 July 2025	-	-

The Investment Analyst Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts due to related parties	7	-	3,071
Accruals		-	1,554
		-	4,625

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	100,000	100,000

7	Related party transactions

Summary of transactions with other related parties

The amount due to related parties of £Nil (2024: £3,071) is an amount owed to Analyst Alpha Generation Limited, a company under common control, which is unsecured, interest free and repayable on demand.