ANDREW POTTER CONSULTING LIMITED


Directors	POTTER, Andrew Donald
	POTTER, Caroline Ruth, Dr


Company Secretary	POTTER, Caroline


Registered Address	1 Gemini Court
	42a Throwley Way
	Sutton
	SM1 4AF


Registered Number	07696683 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		6,330		7,706
			6,330		7,706
Current assets
Debtors	4	9,027		11,546
Cash at bank and on hand		47,449		144,614
		56,476		156,160
Creditors amounts falling due within one year	5	(4,769)		(42,114)
Net current assets (liabilities)			51,707		114,046
Total assets less current liabilities			58,037		121,752
Provisions for liabilities	6		(1,196)		-
Net assets			56,841		121,752
Capital and reserves
Called up share capital			100		100
Profit and loss account			56,741		121,652
Shareholders' funds			56,841		121,752

The company was entitled to exemption from audit for this reporting period 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.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 December 2025, and are signed on its behalf by:

POTTER, Andrew Donald
Director
Registered Company No. 07696683

ANDREW POTTER CONSULTING LIMITED

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 August 24	10,853	612	24,505	35,970
Additions	-	-	734	734
At 31 July 25	10,853	612	25,239	36,704
Depreciation and impairment
At 01 August 24	6,698	551	21,015	28,264
Charge for year	1,039	15	1,056	2,110
At 31 July 25	7,737	566	22,071	30,374
Net book value
At 31 July 25	3,116	46	3,168	6,330
At 31 July 24	4,155	61	3,490	7,706

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,555	5,632
Other debtors	1,472	5,914
Total	9,027	11,546

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	2,224	1,753
Other creditors	2,545	40,361
Total	4,769	42,114

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	1,196	-
Total	1,196	-