REGISTERED NUMBER: 05584640 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Andrew Pridell Associates Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

34,171

41,534

34,171

41,534

Current assets

Debtors

6

82,138

57,743

Cash at bank

94,939

100,286

177,077

158,029

Creditors

Amounts falling due within one year

7

115,508

55,869

Net current assets

61,569

102,160

Total assets less current liabilities

95,740

143,694

Creditors

Amounts falling due after more than one year

8

-

(26,415

)

Provisions for liabilities

(1,120

)

(1,310

)

Net assets

94,620

115,969

Capital and reserves

Called up share capital

10

50

50

Capital redemption reserve

50

50

Retained earnings

94,520

115,869

Shareholders' funds

94,620

115,969

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

T J Hobman - Director

1.	Statutory information

Andrew Pridell Associates Limited 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:

05584640

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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.

Goodwill being the amount paid in connection with the acquisition of the business, has been fully amortised.

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 cost

Motor vehicles

-

straight line over the life of the lease

Computer equipment

-

25% on cost

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

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 5 (2025 - 3 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 April 2025

and 31 March 2026

55,000

Amortisation

At 1 April 2025

and 31 March 2026

55,000

Net book value

At 31 March 2026

-

At 31 March 2025

-

5.	Tangible fixed assets

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

10,980

44,000

7,321

62,301

Additions

106

-

599

705

Disposals

-

-

(120

)

(120

)

At 31 March 2026

11,086

44,000

7,800

62,886

Depreciation

At 1 April 2025

10,495

7,705

2,567

20,767

Charge for year

147

6,604

1,317

8,068

Eliminated on disposal

-

-

(120

)

(120

)

At 31 March 2026

10,642

14,309

3,764

28,715

Net book value

At 31 March 2026

444

29,691

4,036

34,171

At 31 March 2025

485

36,295

4,754

41,534

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

64,988

41,218

Other debtors

17,150

16,525

82,138

57,743

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Finance leases

26,415

2,362

Trade creditors

2,265

1,549

Taxation and social security

79,584

45,563

Other creditors

7,244

6,395

115,508

55,869

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Finance leases

-

26,415

9.	Secured debts

Within creditors is £26,415 (2025: £28,777) of liabilities secured on the assets to which they relate.

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

33

Ordinary 'C' Shares

£1

33

40

17

Ordinary 'D' Shares

£1

17

10

50

50

11.	Off-balance sheet arrangements

At the year end, the company had operating lease commitments of £12,674 (2025: £16,579).

12.	Related party disclosures

At the year end, the directors were owed by the company £1,867 (2025: £nil).