REGISTERED NUMBER: 06469540 (England and Wales)

Financial Statements for the Year Ended 31st March 2026

for

Allan Morris & Ashton Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R M Ashton

REGISTERED OFFICE:

3/3a Worcester Road

Malvern

Worcestershire

WR14 4QY

REGISTERED NUMBER:

06469540 (England and Wales)

ACCOUNTANTS:

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

FIXED ASSETS

Intangible assets

4

11,300

16,950

Tangible assets

5

15,404

12,535

26,704

29,485

CURRENT ASSETS

Debtors

73,364

64,233

Cash at bank

189,076

317,063

262,440

381,296

CREDITORS

Amounts falling due within one year

69,575

89,235

NET CURRENT ASSETS

192,865

292,061

TOTAL ASSETS LESS CURRENT LIABILITIES

219,569

321,546

PROVISIONS FOR LIABILITIES

3,844

3,134

NET ASSETS

215,725

318,412

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

215,724

318,411

SHAREHOLDERS' FUNDS

215,725

318,412

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 28th July 2026 and were signed by:

R M Ashton - Director

1.	STATUTORY INFORMATION

Allan Morris & Ashton 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.

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 2009, is being amortised evenly over its estimated useful life of twenty 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

-

20% on reducing balance

Computer equipment

-

25% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

and 31st March 2026

113,000

AMORTISATION

At 1st April 2025

96,050

Amortisation for year

5,650

At 31st March 2026

101,700

NET BOOK VALUE

At 31st March 2026

11,300

At 31st March 2025

16,950

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

58,126

Additions

8,028

Disposals

(3,574

)

At 31st March 2026

62,580

DEPRECIATION

At 1st April 2025

45,591

Charge for year

5,159

Eliminated on disposal

(3,574

)

At 31st March 2026

47,176

NET BOOK VALUE

At 31st March 2026

15,404

At 31st March 2025

12,535