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Company Registration No. 02942596 (England and Wales)
Andrews Martin & Co. Limited Unaudited accounts for filing with the registrar for the year ended 31 January 2026
Andrews Martin & Co. Limited Unaudited accounts for filing with the registrar Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Andrews Martin & Co. Limited Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
91
227
Investment property
1,385,000
1,360,000
1,385,091
1,360,227
Current assets
Debtors
144
155
Cash at bank and in hand
56,516
65,340
56,660
65,495
Creditors: amounts falling due within one year
(8,806)
(9,459)
Net current assets
47,854
56,036
Net assets
1,432,945
1,416,263
Capital and reserves
Called up share capital
1,557
1,557
Revaluation reserve
175,430
150,430
Profit and loss account
1,255,958
1,264,276
Shareholders' funds
1,432,945
1,416,263
For the year ending 31 January 2026 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 10 March 2026 and were signed on its behalf by
Michael Andrews Director Company Registration No. 02942596
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Andrews Martin & Co. Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Andrews Martin & Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 02942596. The registered office is 62 St Peters Street, St Albans , AL1 3HG.
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.
Investment property
Investment property is included at market fair value and is to be revalued at the end of each financial year.
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:
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
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.
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 February 2025
15,750
At 31 January 2026
15,750
Depreciation
At 1 February 2025
15,523
Charge for the year
136
At 31 January 2026
15,659
Net book value
At 31 January 2026
91
At 31 January 2025
227
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Andrews Martin & Co. Limited Notes to the Accounts for the year ended 31 January 2026
5
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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