REGISTERED NUMBER: 05476990 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

ASSOCIATED MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Ewers

D A Ewers

M Mahan

REGISTERED OFFICE:

31 Wilsic Road

Tickhill

Doncaster

South Yorkshire

DN11 9LF

REGISTERED NUMBER:

05476990 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

1,949

2,461

Investment property

5

300,000

300,000

301,949

302,461

CURRENT ASSETS

Stocks

37,500

37,500

Debtors

6

12,808

9,854

50,308

47,354

CREDITORS

Amounts falling due within one year

7

118,276

115,834

NET CURRENT LIABILITIES

(67,968

)

(68,480

)

TOTAL ASSETS LESS CURRENT LIABILITIES

233,981

233,981

CREDITORS

Amounts falling due after more than one year

8

(197,400

)

(197,400

)

PROVISIONS FOR LIABILITIES

(5,222

)

(5,286

)

NET ASSETS

31,359

31,295

CAPITAL AND RESERVES

Called up share capital

125,489

125,489

Revaluation reserve

10

18,322

18,322

Retained earnings

(112,452

)

(112,516

)

SHAREHOLDERS' FUNDS

31,359

31,295

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th September 2026 and were signed on its behalf by:

D Ewers - Director

1.	STATUTORY INFORMATION

Associated Management 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 accounts are prepared on a going concern basis which assumes the continuing financial support of the directors and loan creditors.

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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1st January 2025

and 31st December 2025

3,066

14,995

1,064

19,125

DEPRECIATION

At 1st January 2025

2,017

13,588

1,059

16,664

Charge for year

158

352

2

512

At 31st December 2025

2,175

13,940

1,061

17,176

NET BOOK VALUE

At 31st December 2025

891

1,055

3

1,949

At 31st December 2024

1,049

1,407

5

2,461

Cost or valuation at 31st December 2025 is represented by:

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

3,066

14,995

1,064

19,125

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st January 2025

and 31st December 2025

300,000

NET BOOK VALUE

At 31st December 2025

300,000

At 31st December 2024

300,000

Fair value at 31st December 2025 is represented by:

£

Valuation in 2006

18,322

Valuation in 2017

38,701

Valuation in 2020

10,000

Valuation in 2021

25,000

Cost

207,977

300,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

-

583

Other debtors

12,808

9,271

12,808

9,854

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

22,996

31,881

Trade creditors

42,280

46,601

Taxation and social security

36,319

18,589

Other creditors

16,681

18,763

118,276

115,834

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

197,400

197,400

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans

197,400

197,400

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Other loans

197,400

197,400

10.

RESERVES

Revaluation

reserve

£

At 1st January 2025

and 31st December 2025

18,322

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

31.12.25

31.12.24

£

£

D Ewers

Balance outstanding at start of year

(9,271

)

1,535

Amounts advanced

62,252

66,555

Amounts repaid

(65,790

)

(77,361

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(12,809

)

(9,271

)