Registration number: 03039186

Alan A. Griffin Associates UK Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Alan A. Griffin Associates UK Limited

Company Information

Directors

Mr Kenneth Underwood Mr David Underwood

Registered office

5A The Gardens Fareham Hampshire PO16 8SS

Accountants

Avenue Business Services 5A The Gardens Fareham Hampshire PO16 8SS

Alan A. Griffin Associates UK Limited

(Registration number: 03039186)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	462	683
Current assets
Debtors	5	7,082	4,681
Cash at bank and in hand		7,038	4,888
		14,120	9,569
Creditors: Amounts falling due within one year	6	(13,654)	(13,720)
Net current assets/(liabilities)		466	(4,151)
Net assets/(liabilities)		928	(3,468)
Capital and reserves
Called up share capital	7	7,500	7,500
Retained earnings		(6,572)	(10,968)
Shareholders' funds/(deficit)		928	(3,468)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 November 2025 and signed on its behalf by:
 

......................................... Mr David Underwood Director

Alan A. Griffin Associates UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
5A The Gardens
Fareham
Hampshire
PO16 8SS

The principal place of business is:
113 Stein Road
Southbourne
Emsworth
Hampshire
PO10 8LS

These financial statements were authorised for issue by the Board on 16 November 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 were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Alan A. Griffin Associates UK Limited

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

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20.00% reducing balance
Computer equipment	33.33% reducing balance

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Alan A. Griffin Associates UK Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	51,564	10,495	62,059
At 31 March 2025	51,564	10,495	62,059
Depreciation
At 1 April 2024	50,881	10,495	61,376
Charge for the year	221	-	221
At 31 March 2025	51,102	10,495	61,597
Carrying amount
At 31 March 2025	462	-	462
At 31 March 2024	683	-	683

5

Debtors

Current	2025 £	2024 £
Trade debtors	6,843	4,446
Prepayments	239	235
	7,082	4,681

Alan A. Griffin Associates UK Limited

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	12,449	12,428
Taxation and social security		526	613
Accruals and deferred income		220	220
Other creditors		459	459
		13,654	13,720

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	7,500	7,500	7,500	7,500

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings - loans from directors	12,449	12,428

9	Related party transactions

Alan A. Griffin Associates UK Limited

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

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	39,707	39,640

Loans from related parties

2025	Key management £	Total £
At start of period	12,428	12,428
Advanced	312	312
Repaid	(291)	(291)
At end of period	12,449	12,449

2024	Key management £	Total £
At start of period	13,565	13,565
Advanced	363	363
Repaid	(1,500)	(1,500)
At end of period	12,428	12,428