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Registered number: 07976546
Anthony Chandler Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Anthony Chandler & Quantrell Associates
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07976546
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,804 11,739
8,804 11,739
CURRENT ASSETS
Debtors 5 18,724 15,019
Cash at bank and in hand 87,091 83,852
105,815 98,871
Creditors: Amounts Falling Due Within One Year 6 (97,601 ) (99,627 )
NET CURRENT ASSETS (LIABILITIES) 8,214 (756 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,018 10,983
Creditors: Amounts Falling Due After More Than One Year 7 (15,674 ) (24,096 )
NET ASSETS/(LIABILITIES) 1,344 (13,113 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 1,334 (13,123 )
SHAREHOLDERS' FUNDS 1,344 (13,113)
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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 Anthony Whorms
Director
31st December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Anthony Chandler Associates Ltd Registered number 07976546 is a limited by shares company incorporated in England & Wales. The Registered Office is St James House, 9-15 St James Road, Surbiton, London, KT6 4QH. Anthony Chandler Associates Limited's  subsidiary Quantrell Associates Limited ceased trade on the 31st March 2024.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25%
Motor Vehicles 25%
2.4. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 3,175 27,597 30,772
As at 31 March 2025 3,175 27,597 30,772
Depreciation
As at 1 April 2024 3,078 15,955 19,033
Provided during the period 25 2,910 2,935
As at 31 March 2025 3,103 18,865 21,968
Net Book Value
As at 31 March 2025 72 8,732 8,804
As at 1 April 2024 97 11,642 11,739
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,724 15,019
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 29,079 25,716
Corporation tax 16,051 4,457
Other taxes and social security 3,087 6,068
VAT 12,260 9,825
Sundry creditors 25,000 -
Accruals and deferred income 11,050 6,500
Director's loan account 1,074 4,846
Amounts owed to group undertakings - 42,215
97,601 99,627
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 15,674 24,096
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
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9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 41,000 60,000
10. Ultimate Controlling Party
The company's ultimate controlling party is its director Anthony Whorms FCCA by virtue of his contolling share ownership.
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