REGISTERED NUMBER: 06566973 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2026

for

Andrew John Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A Andrews

SECRETARY:

Mrs J A Andrews

REGISTERED OFFICE:

172 Westerleigh Road

Emersons Green

Bristol

City of Bristol

BS16 7AN

REGISTERED NUMBER:

06566973 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

14,737

15,807

Investment property

5

151,462

145,381

166,199

161,188

CURRENT ASSETS

Debtors

6

5,297

847

Cash at bank

2,246

13,156

7,543

14,003

CREDITORS

Amounts falling due within one year

7

7,176

6,308

NET CURRENT ASSETS

367

7,695

TOTAL ASSETS LESS CURRENT LIABILITIES

166,566

168,883

PROVISIONS FOR LIABILITIES

176

379

NET ASSETS

166,390

168,504

CAPITAL AND RESERVES

Called up share capital

10

1

1

Fair value reserve

11

(23,538

)

(29,619

)

Retained earnings

11

189,927

198,122

SHAREHOLDERS' FUNDS

166,390

168,504

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.

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 31st July 2026 and were signed by:

Mr A Andrews - Director

1.	STATUTORY INFORMATION

Andrew John Consulting 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 as modified by the revaluation of certain assets.

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use.

Valuation of investment property - Investment property is measured at fair value, with changes recognised in profit or loss. The valuation is based on market conditions and may involve the use of external valuers and assumptions regarding yields and rental income.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts receivable for services provided during the year. Revenue is recognised as the service is performed, based on the stage of completion or when the service has been completed, depending on the nature of the engagement.

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

-

33.33% 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 and deferred 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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Cash & cash equivalents

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st April 2025

13,811

5,113

15,575

34,499

Additions

-

-

132

132

At 31st March 2026

13,811

5,113

15,707

34,631

DEPRECIATION

At 1st April 2025

-

4,415

14,277

18,692

Charge for year

-

140

1,062

1,202

At 31st March 2026

-

4,555

15,339

19,894

NET BOOK VALUE

At 31st March 2026

13,811

558

368

14,737

At 31st March 2025

13,811

698

1,298

15,807

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2025

145,381

Revaluations

6,081

At 31st March 2026

151,462

NET BOOK VALUE

At 31st March 2026

151,462

At 31st March 2025

145,381

Fair value at 31st March 2026 is represented by:

£

Valuation in 2020

(33,386

)

Valuation in 2021

(13,952

)

Valuation in 2022

(54,588

)

Valuation in 2023

26,115

Valuation in 2024

46,192

Valuation in 2026

6,081

Cost

175,000

151,462

If investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

175,000

175,000

Investment property was valued on an open market basis on 31st March 2026 by the Director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

5,200

-

Tax

74

114

Prepayments

23

733

5,297

847

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

427

Social security and other taxes

-

997

Directors' current accounts

5,034

2,574

Accrued expenses

2,142

2,310

7,176

6,308

8.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

9.	FINANCIAL INSTRUMENTS

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument. Trade debtors, other debtors, cash and bank balances are initially measured at transaction price. They are subsequently measured at amortised cost, using the effective interest method, except where amounts fall due within one year, in which case they remain at the transaction price as discounting is not required for short term balances

Where payment terms extend beyond normal business terms, or the arrangement includes a financing element, the financial asset is measured at the present value of future cash flows, discounted at a market rate of interest.

Trade creditors, loans and accruals are initially recognised at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction, in which case liabilities are measured at the present value of future payments discounted at a market rate of interest.

Financial assets measured at cost or amortised cost are assessed for impairment at the reporting date. Any impairment loss is recognised in the profit and loss account. Reversals of impairment are recognised immediately when the estimated recoverable amount increases, provided the revised carrying value does not exceed the original carrying amount had no impairment occurred.

Financial assets and financial liabilities are only offset when the company has a legally enforceable right to set off the recognised amounts and intends to settle on a net basis or to realise the asset and settle the liability simultaneously.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st April 2025

198,122

(29,619

)

168,503

Deficit for the year

(1,614

)

(1,614

)

Dividends

(500

)

(500

)

Assets revalued in period

(6,081

)

6,081

-

At 31st March 2026

189,927

(23,538

)

166,389

12.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £500 were paid to the director .

At the balance sheet date, amounts due to directors of £5,035 (2025: £2,574) were included within creditors.

These balances are unsecured, interest-free and repayable on demand.

14.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.