Company registration number: 13266537
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Earendel Associates Ltd
Pages for filing with the Registrar
Company registration number: 13266537
Earendel Associates Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 2,375 -
2,375 -
Current assets
Debtors 5 102,665 63,116
Cash at bank and in hand 525,297 92,217
627,962 155,333
Creditors: amounts falling due within one year
6 (423,745) (58,144)
Net current assets 204,217 97,189
Total assets less current liabilities 206,592 97,189
NET ASSETS 206,592 97,189
Capital and reserves
Called up share capital 2 2
Profit and loss account 206,590 97,187
TOTAL EQUITY 206,592 97,189
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 13266537
Earendel Associates Ltd
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 15 October 2026 and signed on its behalf by:
Mr G Spindler, Director
15 October 2026
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Earendel Associates Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Earendel Associates Ltd is a private company registered in England and Wales. Its registered number is 13266537. The company is limited by shares. Its registered office is International House, 36-38 Cornhill, London, United Kingdom, EC3V 3NG. Its principal place of business is International House, 36-38 Cornhill, London, England, EC3V 3NG.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.:
Fixtures & fittings - 25% straight line
Computer equipment - 50% straight line
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Earendel Associates Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 5 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 April 2025 6,988
Additions 3,167
At 31 March 2026 10,155
Depreciation
At 1 April 2025 6,988
Charge for year 792
At 31 March 2026 7,780
Net book value
At 31 March 2026 2,375
At 31 March 2025 -
5 Debtors
2026 2025
£ £
Trade debtors 43,591 44,575
Taxation 59,074 18,541
102,665 63,116
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Earendel Associates Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 1,826 3,371
Trade creditors 12,482 14,123
Amounts owed to directors 9 7
Taxation 34,142 17,097
Social security and other tax - 20,446
Accruals and deferred income 375,286 3,100
423,745 58,144
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