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REGISTERED NUMBER: 12642615 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Andrew Grant Lettings Ltd

| Andrew Grant Lettings Ltd (Registered number: 12642615) |

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Andrew Grant Lettings Ltd |

Company Information

for the Year Ended 30 June 2025

| DIRECTOR: | S J Richardson Brown

| REGISTERED OFFICE: | Cupola Court

| Spetchley Park Estate

| Worcester

| Worcestshire

| WR5 1RS

| REGISTERED NUMBER: | 12642615 (England and Wales)

| ACCOUNTANTS: | R J Francis & Co

| Suites 1 & 2

| Marshall Business Centre

| Faraday Road

| Hereford

| Herefordshire

| HR4 9NS

| Andrew Grant Lettings Ltd (Registered number: 12642615) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 80,000 |  |

Tangible assets | 5 | 10,345 |  | 13,794 |  |

10,345 |  | 93,794 |  |

CURRENT ASSETS

Debtors | 6 | 208,263 |  | 127,259 |  |

Cash at bank | 126,937 |  | 197,439 |  |

335,200 |  | 324,698 |  |

CREDITORS

Amounts falling due within one year | 7 | 189,620 |  | 178,355 |  |

NET CURRENT ASSETS | 145,580 |  | 146,343 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 155,925 |  | 240,137 |  |

PROVISIONS FOR LIABILITIES | - |  | 263 |  |

NET ASSETS | 155,925 |  | 239,874 |  |

CAPITAL AND RESERVES

Called up share capital | 245,000 |  | 245,000 |  |

Retained earnings | (89,075 | ) | (5,126 | ) |

155,925 |  | 239,874 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

| Andrew Grant Lettings Ltd (Registered number: 12642615) |

Balance Sheet - continued

30 June 2025

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 26 June 2026 and were signed by:

S J Richardson Brown - Director

| Andrew Grant Lettings Ltd (Registered number: 12642615) |

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Andrew Grant Lettings Ltd 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.

| 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 recongnised 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 recongnised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five 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.

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 50% on cost

| Computer equipment | - | 25% on reducing balance

| 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.

| Andrew Grant Lettings Ltd (Registered number: 12642615) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 9 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 400,000 |  |

| AMORTISATION

| At 1 July 2024 | 320,000 |  |

| Charge for year | 80,000 |  |

| At 30 June 2025 | 400,000 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | 80,000 |  |

| Andrew Grant Lettings Ltd (Registered number: 12642615) |

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024

| and 30 June 2025 | 250 |  | 13,560 |  | 11,202 |  | 25,012 |  |

| DEPRECIATION

| At 1 July 2024 | 170 |  | 3,390 |  | 7,658 |  | 11,218 |  |

| Charge for year | 20 |  | 2,543 |  | 886 |  | 3,449 |  |

| At 30 June 2025 | 190 |  | 5,933 |  | 8,544 |  | 14,667 |  |

| NET BOOK VALUE

| At 30 June 2025 | 60 |  | 7,627 |  | 2,658 |  | 10,345 |  |

| At 30 June 2024 | 80 |  | 10,170 |  | 3,544 |  | 13,794 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 600 |  |

| Other debtors | 208,263 |  | 126,659 |  |

208,263 |  | 127,259 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 9,761 |  | 8,979 |  |

| Taxation and social security | 61,636 |  | 57,558 |  |

| Other creditors | 118,223 |  | 111,818 |  |

189,620 |  | 178,355 |  |