REGISTERED NUMBER: 11587044 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ALMOND + COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr R Almond

REGISTERED OFFICE:

C/O Almond + Co.

11 York Street

Manchester

M2 2AW

REGISTERED NUMBER:

11587044 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Intangible assets

4

125,000

150,000

Tangible assets

5

754

1,881

125,754

151,881

CURRENT ASSETS

Stocks

20,000

50,000

Debtors

6

409,770

168,369

Cash at bank

12,350

7,993

442,120

226,362

CREDITORS

Amounts falling due within one year

7

299,309

217,927

NET CURRENT ASSETS

142,811

8,435

TOTAL ASSETS LESS CURRENT LIABILITIES

268,565

160,316

CREDITORS

Amounts falling due after more than one year

8

(10,468

)

(17,876

)

PROVISIONS FOR LIABILITIES

9

(189

)

(470

)

NET ASSETS

257,908

141,970

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

257,907

141,969

SHAREHOLDERS' FUNDS

257,908

141,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 December 2025 and were signed by:

Mr R Almond - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

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 rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

250,000

AMORTISATION

At 1 April 2024

100,000

Charge for year

25,000

At 31 March 2025

125,000

NET BOOK VALUE

At 31 March 2025

125,000

At 31 March 2024

150,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

6,722

DEPRECIATION

At 1 April 2024

4,841

Charge for year

1,127

At 31 March 2025

5,968

NET BOOK VALUE

At 31 March 2025

754

At 31 March 2024

1,881

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

170,839

30,707

Other debtors

238,931

137,662

409,770

168,369

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

10,629

10,629

Trade creditors

-

222

Taxation and social security

126,572

62,243

Other creditors

162,108

144,833

299,309

217,927

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

10,468

17,876

9.	PROVISIONS FOR LIABILITIES

31/3/25

31/3/24

£

£

Deferred tax

189

470

Deferred

tax

£

Balance at 1 April 2024

470

Credit to Statement of Income and Retained Earnings during year

(281

)

Balance at 31 March 2025

189

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at the balance sheet date, amounts owed to the company by directors were £150,000. Repayments of £95,000 were made after the financial year-end.