REGISTERED NUMBER: 05669158 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Andy Harmer Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A M Harmer

SECRETARY:

M W R Emmerson

REGISTERED OFFICE:

79A High Street

Frodsham

Cheshire

WA6 7AN

REGISTERED NUMBER:

05669158 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Tangible assets

4

35,419

30,949

CURRENT ASSETS

Debtors

5

5,628

2,090

Cash at bank

40,744

49,982

46,372

52,072

CREDITORS

Amounts falling due within one year

6

9,776

14,568

NET CURRENT ASSETS

36,596

37,504

TOTAL ASSETS LESS CURRENT LIABILITIES

72,015

68,453

CREDITORS

Amounts falling due after more than one year

7

3,231

9,231

NET ASSETS

68,784

59,222

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

68,782

59,220

SHAREHOLDERS' FUNDS

68,784

59,222

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 director acknowledges his 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 director and authorised for issue on 30 July 2026 and were signed by:

A M Harmer - Director

1.	STATUTORY INFORMATION

Andy Harmer 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 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.

Equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

15,064

36,818

17,995

23,194

93,071

Additions

6,754

-

20,240

-

26,994

Disposals

-

-

(17,995

)

-

(17,995

)

At 31 January 2026

21,818

36,818

20,240

23,194

102,070

DEPRECIATION

At 1 February 2025

4,470

33,334

4,499

19,819

62,122

Charge for year

2,602

522

5,060

844

9,028

Eliminated on disposal

-

-

(4,499

)

-

(4,499

)

At 31 January 2026

7,072

33,856

5,060

20,663

66,651

NET BOOK VALUE

At 31 January 2026

14,746

2,962

15,180

2,531

35,419

At 31 January 2025

10,594

3,484

13,496

3,375

30,949

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

4,502

2,090

VAT

1,126

-

5,628

2,090

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

574

1,197

Tax

6,881

5,760

Social security and other taxes

1,150

1,290

VAT

-

5,240

Directors' current accounts

70

66

Accrued expenses

1,101

1,015

9,776

14,568

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Other loans - 1-2 years

3,231

9,231

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 February 2025

59,220

Profit for the year

33,802

Dividends

(24,240

)

At 31 January 2026

68,782