Andrew Martin & Associates Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07907984

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,142		1,269

			1,142		1,269
CURRENT ASSETS
Stocks	6	4,588		5,546
Debtors	7	3,861		5,059
Cash at bank and in hand		46,792		42,273

		55,241		52,878
Creditors: Amounts Falling Due Within One Year	8	(41,394 )		(38,641 )

NET CURRENT ASSETS (LIABILITIES)			13,847		14,237

TOTAL ASSETS LESS CURRENT LIABILITIES			14,989		15,506

Creditors: Amounts Falling Due After More Than One Year	9		-		(5,367 )

NET ASSETS			14,989		10,139

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			14,988		10,138

SHAREHOLDERS' FUNDS			14,989		10,139

Page 1

Page 2

Andrew Martin & Associates Ltd.

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Martin

Director

16/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Andrew Martin & Associates Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 07907984 . The registered office is 244 Lichfield Road, Sutton Coldfield, West Midlands, B74 2UD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of four years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

15% on reducing balance

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

Page 3

Page 4

Andrew Martin & Associates Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	55,000

As at 31 March 2025	55,000

Amortisation
As at 1 April 2024	55,000

As at 31 March 2025	55,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	5,912

As at 31 March 2025	5,912

Depreciation
As at 1 April 2024	4,643
Provided during the period	127

As at 31 March 2025	4,770

Net Book Value
As at 31 March 2025	1,142

As at 1 April 2024	1,269

6. Stocks

	2025	2024
	£	£
Materials	4,588	5,546

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,461	2,544
Other debtors	1,400	2,515

	3,861	5,059

Page 4

Page 5

Andrew Martin & Associates Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,665	1,490
Bank loans and overdrafts	5,367	4,600
Amounts owed to participating interests	28,439	25,965
Other creditors	4,143	4,137
Taxation and social security	1,780	2,449

	41,394	38,641

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	5,367

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

Page 5