Registration number: 04833519 (England & Wales)

Andrew Fleming Associates Limited

(Registration number: 04833519)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	-	-
Current assets
Debtors	5	29,968	27,652
Cash at bank and in hand		203,732	266,103
		233,700	293,755
Creditors: Amounts falling due within one year	6	(4,250)	(34,784)
Net current assets		229,450	258,971
Net assets		229,450	258,971
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		228,450	257,971
Shareholders' funds		229,450	258,971

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.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 September 2026
 

E J Fleming Company secretary and director

Andrew Fleming 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 and Wales.

The address of its registered office is:
Windsor House
Bayshill Road
Cheltenham
Gloucestershire
GL50 3AT

The principal place of business is:
Old Well House
Townsend
All Cannings
Devizes
Wiltshire
SN10 3NX

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 for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies.

Tax

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

The current corporation 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.

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 and after eliminating sales within the company.

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.

Andrew Fleming Associates Limited

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

Goodwill

Goodwill is fully amortised.

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.

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.

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.

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability on the balance sheet. The corresponding dividends relating to the liability component are charged as interest expenses in the profit and loss account.

Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

3

Staff numbers

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

Andrew Fleming Associates Limited

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

4

Intangible assets

	Goodwill  £
Cost
At 1 May 2025	150,000
At 30 April 2026	150,000
Amortisation
At 1 May 2025	150,000
At 30 April 2026	150,000
Carrying amount
At 30 April 2026	-
At 30 April 2025	-

5

Debtors

	2026 £	2025 £
Receivables from related parties	15,755	11,798
Other debtors	14,213	15,854
	29,968	27,652

6

Creditors

	2026 £	2025 £
Due within one year
Taxation and social security	50	30,534
Accruals and deferred income	4,200	4,150
Other creditors	-	100
	4,250	34,784

7

Related party transactions

Transactions with directors

At 30 April 2026, the company was owed £9,266 (2025 - £9,809) from E Fleming in the form a director's loan account.

No interest was charged on the above balances and there are no fixed repayment terms.

Transactions with other related parties

At 30 April 2026, the company was owed £6,489 (2025 - £1,989) from Pembury Estates Ltd in the form an intercompany loan.

No interest was charged on the above balances and there are no fixed repayment terms.