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COMPANY REGISTRATION NUMBER: 01639969

Erland F. Sanderson Associates Limited

Filleted Unaudited Abridged Financial Statements

31 May 2025

Erland F. Sanderson Associates Limited

Abridged Financial Statements

Year Ended 31 May 2025

Contents | Pages

Officers and professional advisers | 1

Abridged statement of financial position | 2 to 3

Notes to the abridged financial statements | 4 to 7

Erland F. Sanderson Associates Limited

Officers and Professional Advisers

Director | Mr E F Sanderson

Company secretary | Mr E F Sanderson

Registered office | 1-3 The Grove
| Warboys Road
| Oldhurst
| Huntingdon
| Cambs
| PE28 3AL

Accountants | SR Howell & Co
| Chartered Certified Accountants
| 88 High Street
| Ramsey
| Huntingdon
| Cambs
| PE26 1BS

Erland F. Sanderson Associates Limited

Abridged Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 6 | 9,681 | 11,096

Current assets

Stocks | 13,520 | 13,835
Debtors | 114,537 | 87,160
Cash at bank and in hand | 10,057 | 30,425
| --------- | ---------
| 138,114 | 131,420

Creditors: amounts falling due within one year | ( 72,434) | ( 67,515)
| --------- | ---------
Net current assets | 65,680 | 63,905
| -------- | --------
Total assets less current liabilities | 75,361 | 75,001

Provisions

Taxation including deferred tax | ( 1,840) | ( 2,108)
| -------- | --------
Net assets | 73,521 | 72,893
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 73,421 | 72,793
| -------- | --------
Shareholders funds | 73,521 | 72,893
| -------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 May 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 members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Erland F. Sanderson Associates Limited

Abridged Statement of Financial Position (continued)

31 May 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:
„„„„„„„„„„„„„
Mr E F Sanderson Director
Company registration number: 01639969

Erland F. Sanderson Associates Limited

Notes to the Abridged Financial Statements

Year Ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1-3 The Grove, Warboys Road, Oldhurst, Huntingdon, Cambs, PE28 3AL.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
3.1 Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
3.2 Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
3.3 Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3.4 Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
3.5 Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
3.6 Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
3.7 Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property | - | 25 years straight line
| Plant & machinery | - | 15% reducing balance

3.8 Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3.9 Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
3.10 Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 4 ).
5. Intangible assets

| £
Cost |
At 1 June 2024 and 31 May 2025 | 40,000
| --------
Amortisation |
At 1 June 2024 and 31 May 2025 | 40,000
| --------
Carrying amount |
At 31 May 2025 | –
| --------
At 31 May 2024 | –
| --------

6. Tangible assets

| £
Cost |
At 1 June 2024 and 31 May 2025 | 197,416
| ---------
Depreciation |
At 1 June 2024 | 186,320
Charge for the year | 1,415
| ---------
At 31 May 2025 | 187,735
| ---------
Carrying amount |
At 31 May 2025 | 9,681
| ---------
At 31 May 2024 | 11,096
| ---------

7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| One director | ( 48,840) | ( 620) | ( 49,460)
|  | -------- | ---- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Balance outstanding
|  | £ | £ | £
| One director | ( 48,300) | ( 540) | ( 48,840)
|  | -------- | ---- | --------

8. Related party transactions
The controlling party was Mr E F Sanderson by virtue of owning 100% of the issued voting share capital in the company. During the year, the company traded with Mr E F Sanderson , one of the Directors, acquiring goods & services at commercial rates of £24,000 (2024: £17,000) and sold goods of £nil (2024: £nil). At the balance sheet date £1,000 (2024: £1,000) is included in trade creditors for invoices owing to Mr E F Sanderson . In addition, the company purchased goods from Limetree Printing Limited, a company of which Mr E F Sanderson is a director, acquiring goods & services at commercial rates of £6,594 (2024: £4,523) and sold goods of £6,594 (2024: £7,316). At the balance sheet date £3,427 (2024: £1,831) is included in trade creditors and £14,000 (2024: £15,400) is included in trade debtors for invoices owing to/from Limetree Printing Limited and a loan of £46,988 (2024: £nil) included in other debtors.