Allford Bryant Business Advisors Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

1. General Information

Allford Bryant Business Advisors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07105478 . The registered office is 2 Coped Hall Business Park, Royal Wootton Bassett, Swindon, WILTS, SN4 8DP.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	33.3%
Computer Equipment	33.3%

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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 3

Page 4

Allford Bryant Business Advisors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	2,200	10,639	12,839
Additions	-	3,351	3,351
Disposals	-	(8,767 )	(8,767 )

As at 31 December 2025	2,200	5,223	7,423

Depreciation
As at 1 January 2025	1,160	9,493	10,653
Provided during the period	733	1,237	1,970
Disposals	-	(8,767 )	(8,767 )

As at 31 December 2025	1,893	1,963	3,856

Net Book Value
As at 31 December 2025	307	3,260	3,567

As at 1 January 2025	1,040	1,146	2,186

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,912	18,311
Other debtors	163,014	146,609

	184,926	164,920

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,412	177
Other creditors	14,350	-
Taxation and social security	8,972	14,367

	30,734	14,544

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

Page 4

Page 5

Allford Bryant Business Advisors Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Related Party Transactions

Leading Resolutions Ltd

Leading Resolutions Ltd is a company in which Mrs S J Bryant was also a director and shareholder.

Services provided to the value of £23,825 in 2025 (£10,296 in 2024). Balance outstanding at year end £1,243 (£748 in 2024).

Jamsin Property Company

Jamsin Property Company Ltd is a company in which Mr A J Bryant is also a director and shareholder, and Mrs S J Bryant is also company secretary and shareholder.

Services provided to the value of £7,500 in 2025 (£7,050 in 2024). Balance outstanding at year end £0 (£0 in 2024).

Mac Developer Solutions PTY Ltd

Mac Developer Solutions PTY Ltd is a company in which Mr A J Bryant and Mrs S J Bryant are also shareholders.

Services provided to the value of £9,945 in 2025 (£1,344 in 2024). Balance outstanding at year end £540 (£333 in 2024).

Premier Windows (WA) Pty Ltd

Premier Windows (WA) Pty Ltd is a company in which Mr A J Bryant and Mrs S J Bryant are also shareholders and Mrs S J Bryant is a director.

Services provided to the value of £28,960 in 2025 (£30,825 in 2024). Balance outstanding at year end £3,417 (£6,472 in 2024).

Nicholson McBride Ltd

Nicholson McBride Ltd is a company in which Mrs S J Bryant is a director.

Services provided to the value of £18,495 in 2025 (£21,328 in 2024). Balance outstanding at year end £1,489 (£1,600 in 2024).

Page 5

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,567		2,186

			3,567		2,186
CURRENT ASSETS
Debtors	5	184,926		164,920
Cash at bank and in hand		21,487		23,090

		206,413		188,010
Creditors: Amounts Falling Due Within One Year	6	(30,734 )		(14,544 )

NET CURRENT ASSETS (LIABILITIES)			175,679		173,466

TOTAL ASSETS LESS CURRENT LIABILITIES			179,246		175,652

NET ASSETS			179,246		175,652

CAPITAL AND RESERVES
Called up share capital	7		10		10
Income Statement			179,236		175,642

SHAREHOLDERS' FUNDS			179,246		175,652