Registration number: 05238911

St Andrews Financial Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

St Andrews Financial Limited

Company Information

Directors

Mr James Eric Wills Mr Conor Alan MacSweeney Mr Alexander Joseph McMillan Reynolds

Registered office

100 Bishopsgate London EC2N 4AG

Accountants

Tayabali & White 5 High Green Great Shelford Cambridge CB22 5EG

St Andrews Financial Limited

(Registration number: 05238911)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,785	5,640
Current assets
Debtors	5	169,765	171,205
Investments	6	-	511,753
Cash at bank and in hand		991,894	142,816
		1,161,659	825,774
Creditors: Amounts falling due within one year	7	(175,287)	(114,846)
Net current assets		986,372	710,928
Net assets		991,157	716,568
Capital and reserves
Called up share capital	8	100	100
Retained earnings		991,057	716,468
Shareholders' funds		991,157	716,568

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

St Andrews Financial Limited

(Registration number: 05238911)
Balance Sheet as at 31 March 2026

......................................... Mr James Eric Wills Director

......................................... Mr Conor Alan MacSweeney Director

St Andrews Financial Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The company's registered number is 05238911.

The address of its registered office is:
100 Bishopsgate
London
EC2N 4AG

The principal place of business is:
100 Bishopsgate
London
EC2N 4AG

These financial statements were authorised for issue by the Board on 16 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

St Andrews Financial Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% reducing balance

Investments

Investments in equity shares, whether publicly traded or not, are recognised in the balance sheet at initial cost. Profits or losses from investments are recognised as they are realised in the profit and loss account. Any impairment in asset value is recognised in the profit and loss account when the investment is irrecoverable.

St Andrews Financial Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

St Andrews Financial Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2025 - 5).

St Andrews Financial Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 May 2025	21,621	21,621
Additions	740	740
At 31 March 2026	22,361	22,361
Depreciation
At 1 May 2025	15,981	15,981
Charge for the period	1,595	1,595
At 31 March 2026	17,576	17,576
Carrying amount
At 31 March 2026	4,785	4,785
At 30 April 2025	5,640	5,640

5

Debtors

Current	2026 £	2025 £
Other debtors	169,765	171,205
	169,765	171,205

6	Current asset investments

	2026 £	2025 £
Other investments	-	511,753

7

Creditors

Creditors: amounts falling due within one year

St Andrews Financial Limited

Notes to the Unaudited Financial Statements for the Period from 1 May 2025 to 31 March 2026

	2026 £	2025 £
Due within one year
Trade creditors	14,983	1,187
Taxation and social security	153,357	107,921
Accruals and deferred income	6,857	3,768
Other creditors	90	1,970
	175,287	114,846