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REGISTERED NUMBER: 03827678 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ANDREW ISAACS MACHINERY
INTERNATIONAL LTD.

ANDREW ISAACS MACHINERY
INTERNATIONAL LTD. (REGISTERED NUMBER: 03827678)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDREW ISAACS MACHINERY
INTERNATIONAL LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: A I Isaacs





SECRETARY: S Lewis





REGISTERED OFFICE: Kinetic Business Centre
Theobald Street
Borehamwood
Hertfordshire
WD6 4PJ





REGISTERED NUMBER: 03827678 (England and Wales)





ACCOUNTANTS: Arithma LLP
Chartered Certified Accountants
5 Jardine House
Harrovian Business Village
Bessborough Road
Harrow
Middlesex
HA1 3EX

ANDREW ISAACS MACHINERY
INTERNATIONAL LTD. (REGISTERED NUMBER: 03827678)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,157 2,316
Investments 5 182,205 147,780
184,362 150,096

CURRENT ASSETS
Stocks 174,315 280,942
Debtors 6 100,841 53,934
Cash at bank 1,462,009 1,484,851
1,737,165 1,819,727
CREDITORS
Amounts falling due within one year 7 121,969 287,718
NET CURRENT ASSETS 1,615,196 1,532,009
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,799,558

1,682,105

PROVISIONS FOR LIABILITIES 1,726 216
NET ASSETS 1,797,832 1,681,889

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Fair value reserve 4,388 (28,574 )
Retained earnings 1,788,444 1,705,463
SHAREHOLDERS' FUNDS 1,797,832 1,681,889

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 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.

ANDREW ISAACS MACHINERY
INTERNATIONAL LTD. (REGISTERED NUMBER: 03827678)

BALANCE SHEET - continued
31 DECEMBER 2023


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 7 August 2024 and were signed by:





A I Isaacs - Director


ANDREW ISAACS MACHINERY
INTERNATIONAL LTD. (REGISTERED NUMBER: 03827678)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Andrew Isaacs Machinery International Ltd. 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 as modified by the revaluation of certain assets.

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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the monthly HM Revenue and Customs average rate. Exchange differences are taken into account in arriving at the operating result.

HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2022 - 3 ) .

ANDREW ISAACS MACHINERY
INTERNATIONAL LTD. (REGISTERED NUMBER: 03827678)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 37,702 3,482 41,184
Additions - 559 559
At 31 December 2023 37,702 4,041 41,743
DEPRECIATION
At 1 January 2023 37,208 1,660 38,868
Charge for year 123 595 718
At 31 December 2023 37,331 2,255 39,586
NET BOOK VALUE
At 31 December 2023 371 1,786 2,157
At 31 December 2022 494 1,822 2,316

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 January 2023 147,780
Revaluations 34,425
At 31 December 2023 182,205
NET BOOK VALUE
At 31 December 2023 182,205
At 31 December 2022 147,780

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£   
Valuation in 2023 5,852
Cost 176,353
182,205

ANDREW ISAACS MACHINERY
INTERNATIONAL LTD. (REGISTERED NUMBER: 03827678)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 78,244 45,722
Other debtors 22,597 8,212
100,841 53,934

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 44,603 53,312
Taxation and social security 64,799 222,706
Other creditors 12,567 11,700
121,969 287,718

8. CONTROLLING PARTY

The company was under the control of Mr A I Isaacs as sole shareholder in the company.