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Registered number: 09908760
Andrew Ardern Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Shaw Austin

Chartered Accountants

45 City Road
Chester
CH1 3AE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09908760
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 7,420 8,074
7,420 8,074
CURRENT ASSETS
Debtors 4 306 12,680
Cash at bank and in hand 100,621 161,594
100,927 174,274
Creditors: Amounts Falling Due Within One Year 5 (28,918 ) (50,857 )
NET CURRENT ASSETS (LIABILITIES) 72,009 123,417
TOTAL ASSETS LESS CURRENT LIABILITIES 79,429 131,491
NET ASSETS 79,429 131,491
CAPITAL AND RESERVES
Called up share capital 6 12 10
Profit and Loss Account 79,417 131,481
SHAREHOLDERS' FUNDS 79,429 131,491
Page 1
Page 2
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
A G Ardern
Director
14 September 2022
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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 rendering of IT consultancy 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.
1.3. 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:
Equipment 25% on net book value
1.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 1 (2020: 2)
1 2
3. Tangible Assets
Equipment
£
Cost
As at 1 January 2021 18,205
Additions 1,820
As at 31 December 2021 20,025
Depreciation
As at 1 January 2021 10,131
Provided during the period 2,474
As at 31 December 2021 12,605
Net Book Value
As at 31 December 2021 7,420
As at 1 January 2021 8,074
Page 3
Page 4
4. Debtors
2021 2020
£ £
Due within one year
Other debtors 306 12,680
306 12,680
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors - 11
Other creditors 20,853 21,699
Taxation and social security 8,065 29,147
28,918 50,857
6. Share Capital
2021 2020
Allotted, Called up and fully paid 12 10
7. Related Party Transactions
The director makes an interest free loan available to the company during the year to the value of £16,933 (2020 - £20,607). This loan is repayable on demand.
8. General Information
Andrew Ardern Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09908760 . The registered office is 45 City Road, Chester, CH1 3AE.
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