Company registration number 03893930 (England and Wales)
ANDREWS & BOYD CONSULTANTS LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ANDREWS & BOYD CONSULTANTS LTD
COMPANY INFORMATION
Directors
Mr J F McGirl
Mr G W Wynne
Secretary
Mr J F McGirl
Company number
03893930
Registered office
43 Theobalds Road
Holborn
London
England
WC1X 8SP
Accountants
Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
England
CM13 1AB
ANDREWS & BOYD CONSULTANTS LTD
CONTENTS
Page
Directors' report
1
Accountants' report
2
Profit and loss account
3
Balance sheet
4
Notes to the financial statements
5 - 8
ANDREWS & BOYD CONSULTANTS LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr J F McGirl
Mr G W Wynne
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr J F McGirl
Director
16 April 2026
ANDREWS & BOYD CONSULTANTS LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ANDREWS & BOYD CONSULTANTS LTD
- 2 -

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2025.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

Xeinadin South East Limited
Create Business Hub
5 Rayleigh Road
Shenfield
Brentwood
Essex
CM13 1AB
England
16 April 2026
ANDREWS & BOYD CONSULTANTS LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
2025
2024
£
£
Turnover
481,531
544,558
Cost of sales
(92,101)
(62,740)
Gross profit
389,430
481,818
Administrative expenses
(246,240)
(333,825)
Operating profit
143,190
147,993
Interest receivable and similar income
8,504
74
Profit before taxation
151,694
148,067
Tax on profit
(37,708)
(37,101)
Profit for the financial year
113,986
110,966

The profit and loss account has been prepared on the basis that all operations are continuing operations.

ANDREWS & BOYD CONSULTANTS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 4 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
(180)
140
Current assets
Stocks
10,500
11,000
Debtors
6
58,107
56,280
Investments
7
684,493
684,493
Cash at bank and in hand
291,308
252,220
1,044,408
1,003,993
Creditors: amounts falling due within one year
8
(73,526)
(126,707)
Net current assets
970,882
877,286
Net assets
970,702
877,426
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
970,502
877,226
Total equity
970,702
877,426

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
Mr J F McGirl
Mr G W Wynne
Director
Director
Company registration number 03893930 (England and Wales)
ANDREWS & BOYD CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
1
Accounting policies
Company information

Andrews & Boyd Consultants Ltd is a private company, limited by shares, registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reduoing balance
Motor vehicles
No depreciation charged in the year

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

ANDREWS & BOYD CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Dividends
2025
2024
2025
2024
Per share
Per share
Total
Total
1
1
£
£
Final paid
1.00
1.00
20,710
70,000
ANDREWS & BOYD CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
150,672
Amortisation and impairment
At 1 January 2025 and 31 December 2025
150,672
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
122,448
Depreciation and impairment
At 1 January 2025
122,308
Depreciation charged in the year
320
At 31 December 2025
122,628
Carrying amount
At 31 December 2025
(180)
At 31 December 2024
140
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
42,037
40,210
Prepayments and accrued income
16,070
16,070
58,107
56,280
7
Current asset investments
2025
2024
£
£
Shares in group undertakings
684,493
684,493
ANDREWS & BOYD CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
8
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
69,104
63,047
Other creditors
4,422
63,660
73,526
126,707
2025-12-31 2025-01-01 false false false 16 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr G W Wynne Mr Gerard Wynne Mr J F McGirl 03893930 2025-01-01 2025-12-31 03893930 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 03893930 bus:Director1 2025-01-01 2025-12-31 03893930 bus:CompanySecretary1 2025-01-01 2025-12-31 03893930 bus:Director2 2025-01-01 2025-12-31 03893930 bus:RegisteredOffice 2025-01-01 2025-12-31 03893930 2025-12-31 03893930 2024-01-01 2024-12-31 03893930 2024-12-31 03893930 core:OtherPropertyPlantEquipment 2025-12-31 03893930 core:OtherPropertyPlantEquipment 2024-12-31 03893930 core:WithinOneYear 2025-12-31 03893930 core:WithinOneYear 2024-12-31 03893930 core:CurrentFinancialInstruments 2025-12-31 03893930 core:CurrentFinancialInstruments 2024-12-31 03893930 core:ShareCapital 2025-12-31 03893930 core:ShareCapital 2024-12-31 03893930 core:RetainedEarningsAccumulatedLosses 2025-12-31 03893930 core:RetainedEarningsAccumulatedLosses 2024-12-31 03893930 core:Goodwill 2025-01-01 2025-12-31 03893930 core:FurnitureFittings 2025-01-01 2025-12-31 03893930 core:MotorVehicles 2025-01-01 2025-12-31 03893930 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03893930 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 03893930 core:NetGoodwill 2024-12-31 03893930 core:NetGoodwill 2025-12-31 03893930 core:NetGoodwill 2024-12-31 03893930 core:OtherPropertyPlantEquipment 2024-12-31 03893930 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 03893930 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03893930 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03893930 bus:FRS102 2025-01-01 2025-12-31 03893930 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03893930 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP iso4217:AED