The Ian Anderson Group of Companies Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 00981264 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

The Ian Anderson Group of Companies

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I S Anderson

Mrs J S Anderson

J D Anderson

SECRETARY:

Mrs J S Anderson

REGISTERED OFFICE:

County Gate

County Way

Trowbridge

Wiltshire

BA14 7FJ

REGISTERED NUMBER:

00981264 (England and Wales)

BANKERS:

Coutts & Co.

440 The Strand

London

WC2R 0QS

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

49,247

28,626

Investments

6

502

49,749

29,128

CURRENT ASSETS

Debtors

7

1,478,161

1,004,593

Cash at bank and in hand

2,069,935

1,778,880

3,548,096

2,783,473

CREDITORS

Amounts falling due within one year

8

773,636

339,649

NET CURRENT ASSETS

2,774,460

2,443,824

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,824,209

2,472,952

PROVISIONS FOR LIABILITIES

4,095

-

NET ASSETS

2,820,114

2,472,952

CAPITAL AND RESERVES

Called up share capital

25,000

Share premium

322,984

Retained earnings

2,472,130

2,124,968

SHAREHOLDERS' FUNDS

2,820,114

2,472,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed on its behalf by:

I S Anderson - Director

Mrs J S Anderson - Director

1.	STATUTORY INFORMATION

The Ian Anderson Group of Companies 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about The Ian Anderson Group of Companies Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents royalty, merchandise and other similar income. All income is recognised in the financial statements when the company obtains the right to consideration, normally on receipt of royalty statements from the relevant recording companies and other entities responsible for the collection of royalty income on behalf of recording artists.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

10% on straight line basis

Plant and machinery

-

20% on straight line basis

Fixtures and fittings

-

20% on straight line basis

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

265,000

AMORTISATION

At 1 January 2024

and 31 December 2024

265,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

COST

At 1 January 2024

203,552

414,331

57,617

31,474

706,974

Additions

-

10,250

-

34,965

45,215

Disposals

-

(7,782

)

-

(31,474

)

(39,256

)

At 31 December 2024

203,552

416,799

57,617

34,965

712,933

DEPRECIATION

At 1 January 2024

203,552

386,969

57,184

30,643

678,348

Charge for year

-

9,112

433

8,741

18,286

Eliminated on disposal

-

(2,305

)

-

(30,643

)

(32,948

)

At 31 December 2024

203,552

393,776

57,617

8,741

663,686

NET BOOK VALUE

At 31 December 2024

-

23,023

-

26,224

49,247

At 31 December 2023

-

27,362

433

831

28,626

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

502

NET BOOK VALUE

At 31 December 2024

502

At 31 December 2023

502

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Other debtors

542,582

503,676

Amounts due from subsidiary

undertakings

907,415

481,932

Prepayments and accrued income

28,164

18,985

1,478,161

1,004,593

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

103,983

68,871

Tax

213,831

144,515

Social security and other taxes

15,821

16,350

VAT

43,479

6,488

Amounts due to subsidiary undertakings

400

Directors' current accounts

380,522

92,733

Accrued expenses

15,600

10,292

773,636

339,649