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| Registered number
| 01452267

| David M. Rees & Associates Limited |
| Unaudited Accounts |
| for the year ended |
| 31 August 2025 |

David M. Rees & Associates Limited Balance Sheet as at 31 August 2025
| Notes |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | --- | ---
Fixed assets |  |  |  |  |
Intangible assets | 3 |  | 15,611 |  | 31,224
Tangible assets | 4 |  | 6,221 |  | 8,294
|  |  | 21,832 |  | 39,518
Current assets |  |  |  |  |
Stocks |  | 41,619 |  | 42,659 |
Debtors |  | 33,524 |  | 34,712 |
Cash at bank and in hand |  | 111,042 |  | 104,914 |
|  | 186,185 |  | 182,285 |
Creditors: amounts falling due within one year |  | (10,186) |  | (8,833) |
Net current assets / (liabilities) |  |  | 175,999 |  | 173,452
Total assets less current liabilities |  |  | 197,831 |  | 212,970
Provisions for liabilities |  |  | (253) |  | (443)
Total net assets (liabilities) |  |  | 197,578 |  | 212,527
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 100 |  | 100
Profit and loss account |  |  | 197,478 |  | 212,427
Shareholders' funds |  |  | 197,578 |  | 212,527

David M. Rees & Associates Limited
Balance Sheet
as at 31 August 2025

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 August 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mrs S Rees

Director

Approved by the board on 21 October 2025

Company Number: 01452267 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

Well Cottage Cucumber Lane
Essendon
Hatfield
AL9 6JB
England

David M. Rees & Associates Limited
Notes to the Accounts
for the year ended 31 August 2025

1. | Accounting policies
--- | ---
| Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

| Revenue recognition
--- | ---
| Revenue is measured at the fair value of the consideration received or receivable.

| Tangible fixed assets depreciation policy
--- | ---
| Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Office equipment | 25% Reducing Balance
Vehicles | 25% Reducing Balance

| Intangible fixed assets
--- | ---
| Intangible assets is purchased goodwill and is shown at cost on acquisition. Impairment reviews to 31 August 2016 considered the net realisable value to be greater than cost. From the year ended 31 August 2017 onward goodwill is being amortised on a straight line basis over 10 years.

| Stocks
--- | ---
| Work in progress is stated at the estimated fees receivable less costs to complete. Costs comprise direct production costs. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated fees receivable less any estimated completion costs.

| Deferred taxation
--- | ---
| Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

2. | Employees
--- | ---
|  | 2025 |  | 2024
| Average number of employees during the period | 2 |  | 2

3. | Intangible fixed assets
--- | ---
|  | Goodwill |  | Total
| Cost | £ |  | £
| At 1 September 2024 | 156,128 |  | 156,128
| At 31 August 2025 | 156,128 |  | 156,128
| Amortisation |  |
| At 1 September 2024 | 124,904 |  | 124,904
| Provided during the period | 15,613 |  | 15,613
| At 31 August 2025 | 140,517 |  | 140,517
| Net book value |  |
| At 31 August 2025 | 15,611 |  | 15,611
| At 31 August 2024 | 31,224 |  | 31,224

4. | Tangible fixed assets
--- | ---
|  | Office equipment |  | Vehicles |  | Total
| Cost or valuation | £ |  | £ |  | £
| At 1 September 2024 | 19,563 |  | 16,011 |  | 35,574
| At 31 August 2025 | 19,563 |  | 16,011 |  | 35,574
| Depreciation |  |  |
| At 1 September 2024 | 14,119 |  | 13,161 |  | 27,280
| Charge for the period | 1,361 |  | 712 |  | 2,073
| At 31 August 2025 | 15,480 |  | 13,873 |  | 29,353
| Net book value |  |  |
| At 31 August 2025 | 4,083 |  | 2,138 |  | 6,221
| At 31 August 2024 | 5,444 |  | 2,850 |  | 8,294

5. | Share capital
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Allotted, called up and fully paid: |  |  |
| 100 (2024: 100) Ordinary shares of £1.00 each | 100 |  | 100
|  | 100 |  | 100

| Commitments, guarantees and contingencies
--- | ---
| Notes Pension commitment The company operates a defined contribution pension scheme on behalf of the director and a defined contribution Automatic enrolment pension scheme on behalf of an employee. The assets of the schemes are held separately from those of the company in independently administered funds. There is no annual pension commitment under the directors scheme and 3% of pensionable earnings for an employee in the Automatic enrolment scheme. Capital, lease and other financial commitments, guarantees and contingencies The company had no capital, lease or other financial commitments, guarantees and contingencies on the 31 August 2025 (2024 - Nil).

7. | Other information
--- | ---
| David M. Rees & Associates Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Well Cottage, Cucumber Lane, Essendon, Hertfordshire AL9 6JB. The financial statements are presented in Sterling, which is the functional currency of the company. During the two years ending on the 31 August 2025 Mrs S C Rees the director of the company controlled the company as she owned all of the issued ordinary share capital. The principal activity of the company in the year under review was that of accountants.