REGISTERED NUMBER: 09475276 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Andrew J Mann Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A J Mann

REGISTERED OFFICE:

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

REGISTERED NUMBER:

09475276 (England and Wales)

ACCOUNTANTS:

Guthrie Accountancy Services Ltd

Unit 1

11 Eagle Parade

Buxton

Derbyshire

SK17 6EQ

FIXED ASSETS

Intangible assets

4

18,730

22,333

Tangible assets

5

151,445

172,991

170,175

195,324

CURRENT ASSETS

Stocks

40,000

40,000

Debtors

6

376,189

425,092

Cash at bank

75,452

85,102

491,641

550,194

CREDITORS

Amounts falling due within one year

7

351,029

417,947

NET CURRENT ASSETS

140,612

132,247

TOTAL ASSETS LESS CURRENT LIABILITIES

310,787

327,571

PROVISIONS FOR LIABILITIES

37,258

42,356

NET ASSETS

273,529

285,215

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

273,429

285,115

SHAREHOLDERS' FUNDS

273,529

285,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

A J Mann - Director

1.	STATUTORY INFORMATION

Andrew J Mann Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

30% on reducing balance, 25% on reducing balance, 20% on cost and 20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2025 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

36,026

AMORTISATION

At 1 April 2025

13,693

Charge for year

3,603

At 31 March 2026

17,296

NET BOOK VALUE

At 31 March 2026

18,730

At 31 March 2025

22,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

430,707

Additions

41,440

Disposals

(41,000

)

At 31 March 2026

431,147

DEPRECIATION

At 1 April 2025

257,716

Charge for year

48,959

Eliminated on disposal

(26,973

)

At 31 March 2026

279,702

NET BOOK VALUE

At 31 March 2026

151,445

At 31 March 2025

172,991

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

347,279

377,611

Other debtors

28,910

47,481

376,189

425,092

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

322,435

384,770

Taxation and social security

25,456

30,293

Other creditors

3,138

2,884

351,029

417,947

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A J Mann.