Company registration number: 08868903
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Michael Earle Associates Ltd
Pages for filing with the Registrar
Company registration number: 08868903
Michael Earle Associates Ltd
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 296 553
296 553
Current assets
Debtors 5 90,525 41,271
Cash at bank and in hand 153,753 196,375
244,278 237,646
Creditors: amounts falling due within one year
6 (68,227) (56,479)
Net current assets 176,051 181,167
Total assets less current liabilities 176,347 181,720
NET ASSETS 176,347 181,720
Capital and reserves
Called up share capital 100 100
Profit and loss account 176,247 181,620
TOTAL EQUITY 176,347 181,720
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08868903
Michael Earle Associates Ltd
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 8 September 2026 and signed on its behalf by:
Mr M Earle, Director
8 September 2026
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Michael Earle Associates Ltd
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Michael Earle Associates Ltd is a private company registered in England and Wales. Its registered number is 08868903. The company is limited by shares. Its registered office is Hillcrest, Brighton Road, Haywards Heath, West Sussex, RH17 6BZ.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures and Fittings - 25% reducing balance
Computer Equip - 25% reducing balance
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Michael Earle Associates Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 6,782
At 31 January 2026 6,782
Depreciation
At 1 February 2025 6,229
Charge for year 257
At 31 January 2026 6,486
Net book value
At 31 January 2026 296
At 31 January 2025 553
5 Debtors
2026 2025
£ £
Trade debtors 90,525 41,271
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Michael Earle Associates Ltd
Notes to the financial statements - continued
for the year ended 31 January 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Amounts owed to directors 67 250
Other creditors - 666
Taxation 43,870 36,120
VAT payable 23,290 18,493
Accruals and deferred income 1,000 950
68,227 56,479
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