Affinis Limited Accounts






Affinis Limited

	Company No. 05086629
		Information for Filing with The Registrar
		30 April 2026

The Director presents his report and the accounts for the year ended 30 April 2026.

Principal activities
The principal activity of the company during the year under review was management consultancy.




Director

The Director who served at any time during the year was as follows:

Dominic Digby









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Dominic Digby
Director
15 September 2026

at	30 April 2026
Company No.		05086629	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	26,141	29,771

	Investments		6	62,842	62,842
				88,983	92,613
Current assets

	Debtors		7	26,660	27,508

	Cash at bank and in hand			53,294	72,543
				79,954	100,051
Creditors: Amount falling due within one year			8	(468)	(838)
Net current assets				79,486	99,213
Total assets less current liabilities				168,469	191,826




Net assets				168,469	191,826

Capital and reserves
	Called up share capital			10	10



	Profit and loss account		10	168,459	191,816

Total equity				168,469	191,826



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 April 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 15 September 2026 and signed on its behalf by:
Dominic Digby
Director
15 September 2026

for the year ended 30 April 2026

General information

Affinis Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05086629

Its registered office is:

79 Redhill

Rowland's Castle

Hampshire

PO9 6DE

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

10% Straight line

Plant and machinery

25% Reducing balance

Motor vehicles

25% Reducing balance

Furniture, fittings and equipment

20-25% Straight line / reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		4280	£	£
		Profit on ordinary activities before tax	(22,526)	(30,440)

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(4,280)	(5,784)
		Expenses not deductible for tax purposes	-	-

		Utilisation of tax losses	4,280	5,784

5	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 May 2025	40,150	3,210	40,805	27,420	111,585




		At 30 April 2026	40,150	3,210	40,805	27,420	111,585
		Depreciation
		At 1 May 2025	16,520	3,134	35,358	26,801	81,813
		Charge for the year	2,065	41	1,362	163	3,631



		At 30 April 2026	18,585	3,175	36,720	26,964	85,444
		Net book values
		At 30 April 2026	21,565	35	4,085	456	26,141
		At 30 April 2025	23,630	76	5,447	619	29,772

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 May 2025	62,842	62,842



		At 30 April 2026	62,842	62,842
		Provisions/Impairment





		Net book values
		At 30 April 2026	62,842	62,842
		At 30 April 2025	62,842	62,842

7	Debtors
			2026	2025
			£	£


		Corporation tax recoverable	6,760	5,510

		VAT recoverable	33	31
		Loans to directors	12,895	14,145
		Other debtors	6,972	7,822

			26,660	27,508

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£








		Other creditors	-	400
		Accruals and deferred income	468	438
			468	838

Share Capital

Allotted, called up and fully paid: 10 Ordinary shares of £1 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Advances and credits to directors
			2026
			£
		At 1 May 2025	14,145


		Amounts written off in the period	1,250

		At 30 April 2026	12,895