Company No: 14947711 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Craig Russell

REGISTERED OFFICE	Moorgarth
	Legh Road
	Knutsford
	WA16 8LP
	United Kingdom

COMPANY NUMBER

14947711 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	30.06.2025		30.06.2024
		£		£
Current assets
Debtors	3	8,950		9,100
Cash at bank and in hand	4	610		1,660
		9,560		10,760
Creditors: amounts falling due within one year	5	( 5,311)		( 6,734)
Net current assets		4,249		4,026
Total assets less current liabilities		4,249		4,026
Net assets		4,249		4,026
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		4,248		4,025
Total shareholder's funds		4,249		4,026

For the financial year ending 30 June 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Russell & Co. Associates Ltd (registered number: 14947711) were approved and authorised for issue by the Director on 11 December 2025. They were signed on its behalf by:

Craig Russell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Russell & Co. Associates Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Moorgarth, Legh Road, Knutsford, WA16 8LP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Year ended 30.06.2025		Period from 20.06.2023 to 30.06.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	30.06.2025		30.06.2024
	£		£
Trade debtors	0		6,100
Other debtors	8,950		3,000
	8,950		9,100

4. Cash and cash equivalents

	30.06.2025		30.06.2024
	£		£
Cash at bank and in hand	610		1,660

5. Creditors: amounts falling due within one year

	30.06.2025		30.06.2024
	£		£
Taxation and social security	( 623)		5,002
Other creditors	5,934		1,732
	5,311		6,734

6. Called-up share capital

	30.06.2025		30.06.2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1