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Registered number: 06761452
Affinity Associates (JTA) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2026
Affinity Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06761452
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 54,000
Tangible Assets 5 948 410
948 54,410
CURRENT ASSETS
Debtors 6 20,951 29,224
Cash at bank and in hand 31,036 46,080
51,987 75,304
Creditors: Amounts Falling Due Within One Year 7 (16,766 ) (55,516 )
NET CURRENT ASSETS (LIABILITIES) 35,221 19,788
TOTAL ASSETS LESS CURRENT LIABILITIES 36,169 74,198
Creditors: Amounts Falling Due After More Than One Year 8 (109,550 ) (109,550 )
NET LIABILITIES (73,381 ) (35,352 )
CAPITAL AND RESERVES
Called up share capital 9 1,111 1,111
Profit and Loss Account (74,492 ) (36,463 )
SHAREHOLDERS' FUNDS (73,381) (35,352)
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For the year ending 31 July 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 20 October 2026 and were signed on its behalf by:
Mr Mukund Amin
Director
20 October 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Affinity Associates (JTA) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06761452 . The registered office is 11/12 Hallmark Trading Centre Fourth Way, Wembley, Middlesex, HA9 0LB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
2.6. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required
to be recognised as part of the cost of stock of fixed assets.
2.8. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends
payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2025 270,000
As at 31 July 2026 270,000
Amortisation
As at 1 August 2025 216,000
Provided during the period 54,000
As at 31 July 2026 270,000
Net Book Value
As at 31 July 2026 -
As at 1 August 2025 54,000
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2025 1,000
Additions 775
As at 31 July 2026 1,775
Depreciation
As at 1 August 2025 590
Provided during the period 237
As at 31 July 2026 827
Net Book Value
As at 31 July 2026 948
As at 1 August 2025 410
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,836 10,109
Due after more than one year
Amounts owed by group undertakings 19,115 19,115
20,951 29,224
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,511 29,800
Other creditors 352 38
Taxation and social security 11,903 25,678
16,766 55,516
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Other creditors 109,550 109,550
9. Share Capital
2026 2025
Allotted, called up and fully paid £ £
1,111 Ordinary Shares of £ 1.00 each 1,111 1,111
10. Related Party Transactions
Amounts due from parent company
The company takes exemption as permitted under FRS102 not to disclose transactions with its Parent company as its wholly owned subsidiary.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Affinity Associates Group Limited.  Affinity Associates Group Limited was incorporated in United Kingdom. Copies of the group accounts may be obtained from the secretary, 11-12 Hallmark Trading Centre, Fourth Way, Wembley, Middlesex, HA9 0LB. 
The controlling party is Mukund Amin who owns 51% of the shares of the parent company.
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