Company Registration No. 01959061 (England and Wales)
Aubury & Associates Limited
Unaudited accounts
for the year ended 31 December 2025
Aubury & Associates Limited
Unaudited accounts
Contents
Aubury & Associates Limited
Company Information
for the year ended 31 December 2025
Directors
S Aubury
T Aubury
Company Number
01959061 (England and Wales)
Registered Office
Aubury & Associates Ltd
7 Carlisle Road
London
London
NW9 0HD
England
Aubury & Associates Limited
Statement of financial position
as at 31 December 2025
Tangible assets
493,580
492,471
Inventories
100,500
92,000
Cash at bank and in hand
523,954
525,355
Creditors: amounts falling due within one year
(282,423)
(164,552)
Net current assets
1,036,950
1,046,074
Total assets less current liabilities
1,530,530
1,538,545
Provisions for liabilities
Deferred tax
(81,996)
(63,995)
Net assets
1,448,534
1,474,550
Called up share capital
100
100
Profit and loss account
1,448,434
1,474,450
Shareholders' funds
1,448,534
1,474,550
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by
S Aubury
Director
Company Registration No. 01959061
Aubury & Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
Aubury & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 01959061. The registered office is Aubury & Associates Ltd, 7 Carlisle Road, London, London, NW9 0HD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% to 20%
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of some employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Aubury & Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
445,863
-
428,373
874,236
Additions
17,510
24,446
75,045
117,001
At 31 December 2025
463,373
24,446
503,418
991,237
At 1 January 2025
214,185
-
167,580
381,765
Charge for the year
21,352
4,890
89,650
115,892
At 31 December 2025
235,537
4,890
257,230
497,657
At 31 December 2025
227,836
19,556
246,188
493,580
At 31 December 2024
231,678
-
260,793
492,471
Amounts falling due within one year
Trade debtors
482,255
539,193
Accrued income and prepayments
177,694
-
Other debtors
34,970
54,078
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
71,044
(8,874)
Taxes and social security
175,839
164,157
Other creditors
8,225
9,269
7
Transactions with related parties
In 2023 the company sold a 50% interest in its warehouse and 100% interest in a garage to Aubury & Associates SSAS ("SSAS"). All the directors of the company are members of the SSAS. The total consideration for the disposal of the properties was £800,000.
Since the disposal of the 50% interest in the warehouse to the SSAS, the company now pays rent to the SSAs for its 50% interest in the warehouse. During the year the company was charged £34,896 rent by the SSAS.
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).