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REGISTERED NUMBER: SC438933 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Andron Partners Ltd

Andron Partners Ltd (Registered number: SC438933)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Andron Partners Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: A Bremner
Mrs R Bremner



REGISTERED OFFICE: Thyboron
4 Lindsay Drive
Wick
Caithness
KW1 4PG



REGISTERED NUMBER: SC438933 (Scotland)



ACCOUNTANTS: Reid & Fraser
Chartered Accountants
92 High Street
Wick
Caithness
KW1 4LY



BANKERS: The Royal Bank of Scotland plc
Thurso (B) Branch
11 Olrig Street
Thurso
Caithness
KW14 7BL

Andron Partners Ltd (Registered number: SC438933)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 36,936 32,558

CURRENT ASSETS
Cash at bank 448,546 458,625

CREDITORS
Amounts falling due within one year 5 (11,531 ) (10,719 )
NET CURRENT ASSETS 437,015 447,906
TOTAL ASSETS LESS CURRENT
LIABILITIES

473,951

480,464

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 473,851 480,364
SHAREHOLDERS' FUNDS 473,951 480,464

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 April 2024 and were signed on its behalf by:





A Bremner - Director


Andron Partners Ltd (Registered number: SC438933)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Andron Partners Ltd is a private company, limited by shares , registered in Scotland. 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.

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 2 (2022 - 2 ) .

Andron Partners Ltd (Registered number: SC438933)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 32,558 - 32,558
Additions 3,581 1,899 5,480
At 31 December 2023 36,139 1,899 38,038
DEPRECIATION
Charge for year 723 379 1,102
At 31 December 2023 723 379 1,102
NET BOOK VALUE
At 31 December 2023 35,416 1,520 36,936
At 31 December 2022 32,558 - 32,558

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 899 700
Taxation and social security 7,945 8,737
Other creditors 2,687 1,282
11,531 10,719