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REGISTERED NUMBER: 12902775 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 September 2025

for

S R Workman Associates Ltd
S R Workman Associates Ltd (Registered number: 12902775)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


S R Workman Associates Ltd (Registered number: 12902775)

Balance Sheet
30 September 2025

30.9.25 30.9.24
Notes £    £   
FIXED ASSETS
Tangible assets 4 9,412 780
Investment property 5 500,000 500,000
509,412 500,780

CURRENT ASSETS
Debtors 6 22,250 24,831
Cash at bank 201,817 201,456
224,067 226,287
CREDITORS
Amounts falling due within one year 7 (44,779 ) (115,143 )
NET CURRENT ASSETS 179,288 111,144
TOTAL ASSETS LESS CURRENT LIABILITIES 688,700 611,924

CREDITORS
Amounts falling due after more than one
year
8
(157,564
)
(163,911
)
NET ASSETS 531,136 448,013

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 (66,805 ) (66,805 )
Retained earnings 597,841 514,718
531,136 448,013

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 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 notes form part of these financial statements

Page 1 continued...
S R Workman Associates Ltd (Registered number: 12902775)

Balance Sheet - continued
30 September 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 25 June 2026 and were signed by:





Mr S R Workman - Director


The notes form part of these financial statements

Page 2
S R Workman Associates Ltd (Registered number: 12902775)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

S R Workman Associates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12902775

Registered office: Westminster House
10 Westminster Road
Macclesfield
Cheshire
SK10 1BX

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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.
Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Rental income from investment properties leased out under operating leases is recognised in the statement of comprehensive income on a straight-line basis over the term of the lease.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current 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 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.

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 2 (2024 - 2 ) .

Page 3 continued...
S R Workman Associates Ltd (Registered number: 12902775)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2024 - 5,953 5,953
Additions 2,500 7,166 9,666
Disposals - (3,401 ) (3,401 )
At 30 September 2025 2,500 9,718 12,218
DEPRECIATION
At 1 October 2024 - 5,173 5,173
Charge for year 104 930 1,034
Eliminated on disposal - (3,401 ) (3,401 )
At 30 September 2025 104 2,702 2,806
NET BOOK VALUE
At 30 September 2025 2,396 7,016 9,412
At 30 September 2024 - 780 780

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024
and 30 September 2025 500,000
NET BOOK VALUE
At 30 September 2025 500,000
At 30 September 2024 500,000

Fair value at 30 September 2025 is represented by:
£   
Valuation in 2024 (66,805 )
Cost 566,805
500,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Other debtors 22,250 24,831

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Taxation and social security 37,604 54,241
Other creditors 7,175 60,902
44,779 115,143

Page 4 continued...
S R Workman Associates Ltd (Registered number: 12902775)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.25 30.9.24
£    £   
Bank loans 157,564 163,911

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 year by instalments 157,564 163,911

9. RESERVES
Fair
value
reserve
£   
At 1 October 2024
and 30 September 2025 (66,805 )

Page 5