REGISTERED NUMBER: 04528478 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Martin Davies And Associates Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M K Davies

Mrs J A Davies

SECRETARY:

Mrs J A Davies

REGISTERED OFFICE:

302 London Road

Hazel Grove

Stockport

Cheshire

SK7 4RF

REGISTERED NUMBER:

04528478 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

39,368

37,953

39,368

37,953

CURRENT ASSETS

Debtors

7

30,342

34,070

CREDITORS

Amounts falling due within one year

8

(62,580

)

(57,945

)

NET CURRENT LIABILITIES

(32,238

)

(23,875

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,130

14,078

CREDITORS

Amounts falling due after more than one year

9

-

(1,333

)

PROVISIONS FOR LIABILITIES

13

(7,480

)

(7,211

)

NET (LIABILITIES)/ASSETS

(350

)

5,534

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(450

)

5,434

SHAREHOLDERS' FUNDS

(350

)

5,534

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

M K Davies - Director

1.	STATUTORY INFORMATION

Martin Davies And Associates Limited ('The Company') are primarily engaged in the provision of osteopathic services.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business is 59 Valley Road, Crewe, Cheshire, CW1 8JZ and the address of the registered office is 302 London Road, Hazel Grove, Stockport, Cheshire, SK7 4RF. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The financial statements have been prepared under the historical cost convention.

The principle accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast doubt about the ability of the company to continue as a going concern have been identified by the directors. Therefore, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Revenue

Turnover is measured at the fair value of the consideration received or receivable and represents amounts received or receivable for services rendered and rental payments.

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. All intangible assets have now 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.

Plant and machinery

-

15% on reducing balance and Straight line over 15 years

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33.33% on cost

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 end of the financial year.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial year.

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.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset may be impaired. If such indications exist, the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 14 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

32,810

33,687

9,292

75,789

Additions

5,800

-

870

6,670

At 31 March 2026

38,610

33,687

10,162

82,459

DEPRECIATION

At 1 April 2025

4,572

25,139

8,125

37,836

Charge for year

3,057

1,282

916

5,255

At 31 March 2026

7,629

26,421

9,041

43,091

NET BOOK VALUE

At 31 March 2026

30,981

7,266

1,121

39,368

At 31 March 2025

28,238

8,548

1,167

37,953

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

30,342

34,070

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

13,067

15,359

Trade creditors

3,406

3,740

Taxation and social security

5,436

2,984

Other creditors

40,671

35,862

62,580

57,945

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

-

1,333

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

11,734

7,359

Bank loans

1,333

8,000

13,067

15,359

2026

2025

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,333

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

-

20,500

Between one and five years

-

27,542

-

48,042

12.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank overdrafts

11,734

7,359

The bank overdraft is personally guaranteed by the directors.

13.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

7,480

7,211

Deferred

tax

£

Balance at 1 April 2025

7,211

Charge to Income Statement during year

269

Balance at 31 March 2026

7,480

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M K Davies and Mrs J A Davies

Balance outstanding at start of year

29,274

25,392

Amounts advanced

53,075

51,189

Amounts repaid

(55,575

)

(47,307

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,774

29,274

During the year interest of £1,292 (2025: £652) has been charged in respect of the directors' loan.

The above loan was cleared during the year ending 31 March 2027.

The company paid rent of £nil (2025: £21,850) to the directors or persons connected to the directors during the year.

The company paid consultancy fees of £20,500 (2025: £nil) and other fees of £3,150 (2025: £2,750) to persons connected to the directors during the year.