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Company Registration No. 02903117 (England and Wales)
Andrew Lloyd & Associates Limited Unaudited accounts for the year ended 31 December 2025
Andrew Lloyd & Associates Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Andrew Lloyd & Associates Limited Company Information for the year ended 31 December 2025
Director
Juliette Schmitt
Company Number
02903117 (England and Wales)
Registered Office
Mocatta House Trafalgar Place Brighton BN1 4DU England
Accountants
Accounts and Legal Consultants Ltd Suite 1-3, The Hop Exchange 24 Southwark Street London SE1 1TY
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Andrew Lloyd & Associates Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
389
155
Current assets
Debtors
5
17,005
17,286
Cash at bank and in hand
27,039
15,204
44,044
32,490
Creditors: amounts falling due within one year
6
(6,546)
(4,513)
Net current assets
37,498
27,977
Net assets
37,887
28,132
Capital and reserves
Called up share capital
7
2
2
Profit and loss account
37,885
28,130
Shareholders' funds
37,887
28,132
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 January 2026 and were signed on its behalf by
Juliette Schmitt Director Company Registration No. 02903117
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Andrew Lloyd & Associates Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Andrew Lloyd & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 02903117. The registered office is Mocatta House, Trafalgar Place, Brighton, BN1 4DU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The financial statements have been prepared on a going concern basis. The directors consider that the company has adequate resources to continue in operational existence for the foreseeable future, and therefore have adopted the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25%
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Andrew Lloyd & Associates Limited Notes to the Accounts for the year ended 31 December 2025
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Andrew Lloyd & Associates Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
2,045
Additions
494
At 31 December 2025
2,539
Depreciation
At 1 January 2025
1,890
Charge for the year
260
At 31 December 2025
2,150
Net book value
At 31 December 2025
389
At 31 December 2024
155
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
124
1,019
Trade debtors
16,881
16,267
17,005
17,286
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,836
772
Taxes and social security
4,710
3,741
6,546
4,513
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
8
Transactions with related parties
During the year, the company had fee income of £94,668 (2024 £89,935) from Andrew Lloyd and Associates Sarl. This entity is a related party to the company by virtue of being under common ownership. Included in trade debtors at 31 December 2025 was a balance due from Andrew Lloyd and Associates Sarl of £13,605 (2024 £16,267).
9
Controlling party
The company regards Altair SAS, incorporated in France, as its immediate and ultimate parent undertaking.
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Andrew Lloyd & Associates Limited Notes to the Accounts for the year ended 31 December 2025
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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