REGISTERED NUMBER: 04576753 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

ANDREW GODDARD ASSOCIATES LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

A E Goddard

A Baker

SECRETARY:

E Goddard

REGISTERED OFFICE:

Samuel House

Chinnor Road

Thame

Oxfordshire

OX9 3NU

REGISTERED NUMBER:

04576753 (England and Wales)

ACCOUNTANTS:

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Andrew Goddard Associates Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Andrew Goddard Associates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Andrew Goddard Associates Limited and state those matters that we have agreed to state to the Board of Directors of Andrew Goddard Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andrew Goddard Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Andrew Goddard Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Andrew Goddard Associates Limited. You consider that Andrew Goddard Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Andrew Goddard Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

16 June 2026

FIXED ASSETS

Intangible assets

4

29,116

36,395

Tangible assets

5

153,453

145,369

182,569

181,764

CURRENT ASSETS

Debtors

6

615,824

572,526

Cash at bank

617,981

327,507

1,233,805

900,033

CREDITORS

Amounts falling due within one year

7

545,264

463,728

NET CURRENT ASSETS

688,541

436,305

TOTAL ASSETS LESS CURRENT LIABILITIES

871,110

618,069

CREDITORS

Amounts falling due after more than one year

8

(75,491

)

(68,618

)

PROVISIONS FOR LIABILITIES

10

(17,794

)

(11,258

)

NET ASSETS

777,825

538,193

CAPITAL AND RESERVES

Called up share capital

11

112

100

Capital redemption reserve

12

1

1

Retained earnings

12

777,712

538,092

SHAREHOLDERS' FUNDS

777,825

538,193

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 16 June 2026 and were signed on its behalf by:

A E Goddard - Director

1.	STATUTORY INFORMATION

Andrew Goddard Associates 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

TURNOVER

Turnover represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

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 23 (2025 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

and 31 January 2026

48,831

AMORTISATION

At 1 February 2025

12,436

Charge for year

7,279

At 31 January 2026

19,715

NET BOOK VALUE

At 31 January 2026

29,116

At 31 January 2025

36,395

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

34,279

227,221

261,500

Additions

-

38,647

38,647

At 31 January 2026

34,279

265,868

300,147

DEPRECIATION

At 1 February 2025

20,999

95,132

116,131

Charge for year

1,328

29,235

30,563

At 31 January 2026

22,327

124,367

146,694

NET BOOK VALUE

At 31 January 2026

11,952

141,501

153,453

At 31 January 2025

13,280

132,089

145,369

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

282,907

289,811

Other debtors

332,917

282,715

615,824

572,526

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,834

10,519

Hire purchase contracts (see note 9)

16,625

12,837

Trade creditors

10,833

22,059

Taxation and social security

305,206

289,376

Other creditors

206,766

128,937

545,264

463,728

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

3,254

Hire purchase contracts (see note 9)

75,491

65,364

75,491

68,618

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

16,625

12,837

Between one and five years

75,491

65,364

92,116

78,201

Non-cancellable

operating leases

2026

2025

£

£

Within one year

55,472

38,560

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

17,794

11,258

Deferred

tax

£

Balance at 1 February 2025

11,258

Provided during year

6,536

Balance at 31 January 2026

17,794

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

112

Ordinary

1p

112

100

12.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 February 2025

538,092

1

538,093

Profit for the year

534,620

534,620

Dividends

(295,000

)

(295,000

)

At 31 January 2026

777,712

1

777,713

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

A E Goddard

Balance outstanding at start of year

104,025

104,082

Amounts advanced

295,055

179,943

Amounts repaid

(425,000

)

(180,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(25,920

)

104,025

Interest on the loan to the director was charged at HMRC's official rate and is repayable on demand.

14.	ULTIMATE CONTROLLING PARTY

The company is under control of Andrew and Emma Goddard by the virtue of their shareholdings.