REGISTERED NUMBER: 09568119 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

ANDREW & ANDREW SOLICITORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A D Wisniewski

Miss E Sims

REGISTERED OFFICE:

Atlantic House

114 Kingston Crescent

North End

Portsmouth

Hampshire

PO2 8AL

REGISTERED NUMBER:

09568119 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,027,884

919,270

1,027,884

919,270

CURRENT ASSETS

Stocks

106,428

61,165

Debtors

6

1,562,949

1,302,158

Cash at bank and in hand

983,879

974,132

2,653,256

2,337,455

CREDITORS

Amounts falling due within one year

7

1,090,235

1,114,345

NET CURRENT ASSETS

1,563,021

1,223,110

TOTAL ASSETS LESS CURRENT LIABILITIES

2,590,905

2,142,380

CREDITORS

Amounts falling due after more than one year

8

(50,868

)

(118,393

)

PROVISIONS FOR LIABILITIES

11

(189,249

)

(56,260

)

NET ASSETS

2,350,788

1,967,727

CAPITAL AND RESERVES

Called up share capital

12

105

105

Capital redemption reserve

5

5

Retained earnings

2,350,678

1,967,617

SHAREHOLDERS' FUNDS

2,350,788

1,967,727

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 and authorised for issue by the Board of Directors and authorised for issue on 7 October 2026 and were signed on its behalf by:

Mr A D Wisniewski - Director

1.	STATUTORY INFORMATION

Andrew & Andrew Solicitors 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.

Turnover

Turnover represents fees receivable for work undertaken during the period, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost, 15% on cost, 10% on reducing balance and 10% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 64 (2025 - 57 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

1,000,000

AMORTISATION

At 1 July 2025

and 30 June 2026

1,000,000

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

Barn

fittings

£

£

£

COST

At 1 July 2025

945,114

-

113,032

Additions

10,229

172,577

39,228

Reclassification/transfer

-

33,898

-

At 30 June 2026

955,343

206,475

152,260

DEPRECIATION

At 1 July 2025

198,241

-

88,219

Charge for year

75,721

20,648

13,938

At 30 June 2026

273,962

20,648

102,157

NET BOOK VALUE

At 30 June 2026

681,381

185,827

50,103

At 30 June 2025

746,873

-

24,813

Assets

under

Computer

construction

equipment

Totals

£

£

£

COST

At 1 July 2025

33,898

211,590

1,303,634

Additions

-

29,856

251,890

Reclassification/transfer

(33,898

)

-

-

At 30 June 2026

-

241,446

1,555,524

DEPRECIATION

At 1 July 2025

-

97,904

384,364

Charge for year

-

32,969

143,276

At 30 June 2026

-

130,873

527,640

NET BOOK VALUE

At 30 June 2026

-

110,573

1,027,884

At 30 June 2025

33,898

113,686

919,270

Fixed assets, included in the above, which are held under finance leases are as follows:

Computer

equipment

£

COST

At 1 July 2025

and 30 June 2026

98,324

DEPRECIATION

At 1 July 2025

46,219

Charge for year

27,526

At 30 June 2026

73,745

NET BOOK VALUE

At 30 June 2026

24,579

At 30 June 2025

52,105

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

1,349,095

1,215,024

Other debtors

213,854

87,134

1,562,949

1,302,158

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

71,132

73,802

Finance leases (see note 9)

13,928

19,665

Trade creditors

100,898

204,398

Taxation and social security

671,818

566,101

Other creditors

232,459

250,379

1,090,235

1,114,345

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

50,868

104,465

Finance leases (see note 9)

-

13,928

50,868

118,393

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases

30.6.26

30.6.25

£

£

Net obligations repayable:

Within one year

13,928

19,665

Between one and five years

-

13,928

13,928

33,593

Non-cancellable

operating leases

30.6.26

30.6.25

£

£

Within one year

134,464

61,000

Between one and five years

183,070

106,750

317,534

167,750

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Bank loans

105,392

155,968

Finance leases

13,928

33,593

119,320

189,561

Finances leases are secured against the assets being financed.

Bank loans are secured by a fixed and floating charge over the assets of the company.

11.	PROVISIONS FOR LIABILITIES

30.6.26

30.6.25

£

£

Deferred tax

189,249

56,260

Deferred

tax

£

Balance at 1 July 2025

56,260

Provided during year

132,989

Balance at 30 June 2026

189,249

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

100

Ordinary

£1

100

100

5

A

£1

5

5

105

105

The Ordinary and A shares rank pari passu in respect of voting rights.

Dividends can be paid to one class of share to the exclusion of the other or at differing rates.

Proceeds available for distribution on a winding up shall be distributed to repay the Ordinary share capital, including any premium, first, the A share capital, including any premium, second and any remaining proceeds among the holders of Ordinary shares only.

13.	PENSION COMMITMENTS

The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the scheme and amounted to £34,302 (30.6.25: £27,859). At the balance sheet date the company owed the pension fund £8,595 (30.6.25 £6,731).

14.	RELATED PARTY DISCLOSURES

The aggregate amount owed to the directors and their spouses at the balance sheet date is £3,803 (30.6.25: £5,799).

15.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A D Wisniewski.