REGISTERED NUMBER: 13282487 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2026

for

Laytons Accountants & Business Advisers

Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Layton FCA

J Layton

REGISTERED OFFICE:

6 Manchester Road

Buxton

Derbyshire

SK17 6SB

REGISTERED NUMBER:

13282487 (England and Wales)

ACCOUNTANTS:

Laytons

Chartered Accountants

6 Manchester Road

Buxton

Derbyshire

SK17 6SB

FIXED ASSETS

Intangible assets

4

67,230

71,432

CURRENT ASSETS

Debtors

31,426

56,913

Cash at bank and in hand

23,210

35,706

54,636

92,619

CREDITORS

Amounts falling due within one year

50,558

52,388

NET CURRENT ASSETS

4,078

40,231

TOTAL ASSETS LESS CURRENT LIABILITIES

71,308

111,663

CREDITORS

Amounts falling due after more than one year

50,660

66,678

NET ASSETS

20,648

44,985

CAPITAL AND RESERVES

Called up share capital

500

500

Retained earnings

20,148

44,485

20,648

44,985

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 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.

All the members have consented to the preparation of an abridged Income Statement and 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th August 2026 and were signed on its behalf by:

R Layton FCA - Director

J Layton - Director

1.	STATUTORY INFORMATION

Laytons Accountants & Business Advisers 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 2021, is being amortised evenly over its estimated useful life of twenty years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

and 31st March 2026

84,038

AMORTISATION

At 1st April 2025

12,606

Amortisation for year

4,202

At 31st March 2026

16,808

NET BOOK VALUE

At 31st March 2026

67,230

At 31st March 2025

71,432