Erwood & Associates Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	1

Erwood & Associates Ltd

(Registration number: 05811532)
Statement of Financial Position as at 31 March 2026

	2026 £	2025 £
Fixed assets	2,366	876
Current assets	131,394	145,697
Prepayments and accrued income	2,791	2,530
Creditors: Amounts falling due within one year	(48,216)	(57,339)
Net current assets	85,969	90,888
Total assets less current liabilities	88,335	91,764
Accruals and deferred income	(3,318)	(3,052)
	85,017	88,712
Capital and reserves	85,017	88,712

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Torwood House
Orchard Hill
Bideford
Devon
EX39 2QY

Principal activity

The principal activity of the company is tax consultancy.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

The financial statements are prepared in sterling which is the functional currency of the entity.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Erwood & Associates Ltd

(Registration number: 05811532)
Statement of Financial Position as at 31 March 2026 (continued)

3	Related party transactions

Transactions with the director

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Mrs Christine Erwood
Director	(6,792)	6,792	(2,304)	(2,304)

2025	At 1 April 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Mrs Christine Erwood
Director	(1,628)	1,291	(6,455)	(6,792)

The above loan is interest free and repayable on demand.

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 28 October 2026
 

Mrs Christine Erwood Director