The average number of persons, including directors, employed by the company during the year was as follows:

These financial statements have, for the first time, been prepared in accordance with the requirements of FRS 105 and the comparative figures are restated on the same basis. FRS 105 requires investment properties to be stated at cost, less depreciation, whereas FRS 102 requires such properties to be stated at open market valuation. Furthermore, unlike with FRS 102, FRS 105 does not permit recognition of deferred tax assets or liabilities.

As a result of the adoption of FRS 105, the comparative year's profit is restated at £12,524 compared with £15,499 under FRS 102 and its comparative balance sheet now shows net liabilities of £36,699 compared with net assets of £48,515 under FRS 102. The current taxation position is unaffected.

At 31 March 2025 a loan of £81,142 was due to the director. The loan was interest free and repayable on demand.

Affinity (NOTTINGHAM) LTD is a private company limited by shares incorporated in England and Wales. The registered office is Younas House, 1 Pelham Court, Pelham Road, Nottingham, NG5 1AP.

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

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true