David Gardner & Associates Limited 08998448 false 2025-05-01 2026-04-30 2026-04-30 The principal activity of the company is that of the provision of management consultancy services Digita Accounts Production Advanced 6.30.9574.0 true 08998448 2025-05-01 2026-04-30 08998448 2026-04-30 08998448 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2026-04-30 08998448 core:CurrentFinancialInstruments 2026-04-30 08998448 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 08998448 core:Goodwill 2026-04-30 08998448 core:OfficeEquipment 2026-04-30 08998448 bus:SmallEntities 2025-05-01 2026-04-30 08998448 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 08998448 bus:FilletedAccounts 2025-05-01 2026-04-30 08998448 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 08998448 bus:RegisteredOffice 2025-05-01 2026-04-30 08998448 bus:Director1 2025-05-01 2026-04-30 08998448 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-05-01 2026-04-30 08998448 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 08998448 core:Goodwill 2025-05-01 2026-04-30 08998448 core:OfficeEquipment 2025-05-01 2026-04-30 08998448 countries:England 2025-05-01 2026-04-30 08998448 2025-04-30 08998448 core:Goodwill 2025-04-30 08998448 core:OfficeEquipment 2025-04-30 08998448 2024-05-01 2025-04-30 08998448 2025-04-30 08998448 bus:Director1 1 2025-04-30 08998448 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2025-04-30 08998448 core:CurrentFinancialInstruments 2025-04-30 08998448 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 08998448 core:Goodwill 2025-04-30 08998448 core:OfficeEquipment 2025-04-30 08998448 bus:Director1 2024-05-01 2025-04-30 08998448 bus:Director1 1 2024-05-01 2025-04-30 08998448 bus:Director1 1 2024-04-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08998448

David Gardner & Associates Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2026

David Gardner & Associates Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

David Gardner & Associates Limited

(Registration number: 08998448)
Balance Sheet as at 30 April 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 5 | 159 | 477
Current assets |  |  |
Debtors | 6 | 9,300 | 2,640
Cash at bank and in hand |  | 6,030 | 6,623
|  | 15,330 | 9,263
Creditors: Amounts falling due within one year | 7 | (6,859) | (8,435)
Net current assets |  | 8,471 | 828
Total assets less current liabilities |  | 8,630 | 1,305
Provisions for liabilities |  | (30) | (91)
Net assets |  | 8,600 | 1,214
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 8,500 | 1,114
Shareholders' funds |  | 8,600 | 1,214

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 August 2026 and signed on its behalf by:

......................................... Mr D Gardner Director

David Gardner & Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
107 Bodmin Road
Astley
Manchester
M29 7PE

These financial statements were authorised for issue by the Board on 20 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

David Gardner & Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

David Gardner & Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4 | Intangible assets

| Goodwill £ | Total £
Cost
At 1 May 2025 | 110,629 | 110,629
At 30 April 2026 | 110,629 | 110,629
Amortisation
At 1 May 2025 | 110,629 | 110,629
At 30 April 2026 | 110,629 | 110,629
Net book value
At 30 April 2026 | - | -
At 30 April 2025 | - | -

David Gardner & Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

5 | Tangible assets

| Office equipment £ | Total £
Cost
At 1 May 2025 | 2,875 | 2,875
At 30 April 2026 | 2,875 | 2,875
Depreciation
At 1 May 2025 | 2,398 | 2,398
Charge for the year | 318 | 318
At 30 April 2026 | 2,716 | 2,716
Net book value
At 30 April 2026 | 159 | 159
At 30 April 2025 | 477 | 477

6 | Debtors

| 2026 £ | 2025 £
Trade debtors | 9,300 | 2,640
| 9,300 | 2,640

7 | Creditors

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 2,154 | 544
Taxation and social security |  | 1,760 | 4,946
Accruals and deferred income |  | 2,945 | 2,945
|  | 6,859 | 8,435

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100

David Gardner & Associates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

9 | Related party transactions

Summary of transactions with key management

Transactions with directors

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Mr D Gardner
| 7,083 | 15,808 | (22,890) | -