AFL Financial Strategies Ltd

AFL Financial Strategies Ltd
Director's Report
For the year ended 31 January 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 January 2025

Principal activities

The principal activity of the company during the financial year was of the provision of financial advice. During the year the company's business was transferred to its parent company, Mulberry Tree Financial Management Ltd.

Director

The director who served the company throughout the year was as follows:

Nicholas Wilson

Statement of director's responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

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Nicholas Wilson
Director

Date approved: 28 October 2025

Registered Number: 07752817 AFL Financial Strategies Ltd
Statement of Financial Position
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	-	13,000
Tangible fixed assets	4	-	106,061
		-	119,061
Current assets
Debtors	5	103,033	117,363
Cash at bank and in hand		92	127,218
		103,125	244,581
Creditors: amount falling due within one year	6	(5,500)	(69,578)
Net current assets		97,625	175,003

Total assets less current liabilities		97,625	294,064
Provisions for liabilities	7	-	(32,217)
Net assets		97,625	261,847

Capital and reserves
Called up share capital		100	100
Profit and loss account		97,525	261,747
Shareholders' funds		97,625	261,847

For the year ended 31 January 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 28 October 2025 and were signed by:

-------------------------------
Nicholas Wilson
Director

AFL Financial Strategies Ltd
Notes to the Financial Statements
For the year ended 31 January 2025

General Information

AFL Financial Strategies Ltd is a private company, limited by shares, registered in England and Wales, registration number 07752817, registration address B1 Risby Bsuiness Park , Newmarket Road , Bury St. Edmunds, IP28 6RD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the value of commissions earned by the company, net of irrecoverable amounts..

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 10 (2024 : 10).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 February 2024	65,000	65,000
Additions	-	-
Disposals	(65,000)	(65,000)
At 31 January 2025	-	-
Amortisation
At 01 February 2024	52,000	52,000
Charge for year	13,000	13,000
On disposals	(65,000)	(65,000)
At 31 January 2025	-	-
Net book values
At 31 January 2025	-	-
At 31 January 2024	13,000	13,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 February 2024	83,163	198,228	281,391
Additions	-	-	-
Disposals	(83,163)	(198,228)	(281,391)
At 31 January 2025	-	-	-
Depreciation
At 01 February 2024	69,599	105,730	175,329
Charge for year	1,017	11,562	12,579
On disposals	(70,616)	(117,292)	(187,908)
At 31 January 2025	-	-	-
Net book values
Closing balance as at 31 January 2025	-	-	-
Opening balance as at 01 February 2024	13,564	92,497	106,061

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	-	112,269
Amount Owed by Group Undertakings	69,992	-
Prepayments & Accrued Income	-	5,094
Corporation Tax	33,041	-
	103,033	117,363

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	-	322
Corporation Tax	-	47,726
PAYE & Social Security	-	15,256
Accrued Expenses	5,500	5,500
Other Creditors	-	774
	5,500	69,578

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	-		32,217
	-		32,217

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Mulberry Tree Wealth Management Ltd	-		-		69,992		-

During the year the company was acquired by Mulberry Tree Wealth Management Ltd. Its


Registered Number: 07752817
England and Wales
Unaudited Financial Statements

for the year ended 31 January 2025
for
AFL FINANCIAL STRATEGIES LTD