REGISTERED NUMBER: 08686617 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Lonergan Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D Lonergan

J A Lonergan

REGISTERED OFFICE:

Wishanger House

Frensham Lane

Farnham

GU10 2QQ

REGISTERED NUMBER:

08686617 (England and Wales)

ACCOUNTANTS:

Branston Adams

Suite 2, Victoria House

South Street

Farnham

Surrey

GU9 7QU

FIXED ASSETS

Tangible assets

4

11,750

14,681

Investments

5

50

-

11,800

14,681

CURRENT ASSETS

Debtors

6

110,000

33,261

Cash at bank and in hand

91,590

171,170

201,590

204,431

CREDITORS

Amounts falling due within one year

7

2,857

1,980

NET CURRENT ASSETS

198,733

202,451

TOTAL ASSETS LESS CURRENT LIABILITIES

210,533

217,132

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

210,532

217,131

SHAREHOLDERS' FUNDS

210,533

217,132

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 June 2026 and were signed on its behalf by:

J A Lonergan - Director

Mrs D Lonergan - Director

1.	STATUTORY INFORMATION

Lonergan Associates 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.

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

39,112

6,237

45,349

Additions

-

1,069

1,069

At 30 September 2025

39,112

7,306

46,418

DEPRECIATION

At 1 October 2024

27,895

2,773

30,668

Charge for year

2,806

1,194

4,000

At 30 September 2025

30,701

3,967

34,668

NET BOOK VALUE

At 30 September 2025

8,411

3,339

11,750

At 30 September 2024

11,217

3,464

14,681

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

50

At 30 September 2025

50

NET BOOK VALUE

At 30 September 2025

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

110,000

-

Directors' current accounts

-

32,829

Tax

-

432

110,000

33,261

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

50

-

Directors' current accounts

785

-

Accrued expenses

2,022

1,980

2,857

1,980

8.	ULTIMATE CONTROLLING PARTY

The Directors had joint control over the company throughout the period.