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REGISTERED NUMBER: 01831474 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

J.A. ANDREW & SON CO. LIMITED

J.A. ANDREW & SON CO. LIMITED (REGISTERED NUMBER: 01831474)






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


J.A. ANDREW & SON CO. LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs H Andrew
E Andrew
S Andrew





REGISTERED OFFICE: 14 Hillcroft House
Whisby Road
Lincoln
Lincolnshire
LN6 3QJ





REGISTERED NUMBER: 01831474 (England and Wales)





ACCOUNTANT: R P Ellis
Chartered Accountant
414 Newark Road
Lincoln
Lincolnshire
LN6 8RX

J.A. ANDREW & SON CO. LIMITED (REGISTERED NUMBER: 01831474)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 49,875 49,875
Investment property 6 48,000 49,600
97,875 99,475

CURRENT ASSETS
Stocks 300,000 300,000
Debtors 7 7,008 5,566
Cash at bank 22,635 47,225
329,643 352,791
CREDITORS
Amounts falling due within one year 8 264,753 263,200
NET CURRENT ASSETS 64,890 89,591
TOTAL ASSETS LESS CURRENT
LIABILITIES

162,765

189,066

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 162,665 188,966
SHAREHOLDERS' FUNDS 162,765 189,066

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.

J.A. ANDREW & SON CO. LIMITED (REGISTERED NUMBER: 01831474)

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 Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:





Mrs H Andrew - Director


J.A. ANDREW & SON CO. LIMITED (REGISTERED NUMBER: 01831474)

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

1. STATUTORY INFORMATION

J.A. Andrew & Son Co. 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.
Plant and machinery etc - 25% on cost and 20% on cost

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

STOCKS
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

J.A. ANDREW & SON CO. LIMITED (REGISTERED NUMBER: 01831474)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 49,539
DEPRECIATION
At 1 January 2023
and 31 December 2023 49,539
NET BOOK VALUE
At 31 December 2023 -

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 49,875
NET BOOK VALUE
At 31 December 2023 49,875
At 31 December 2022 49,875

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 80,000
DEPRECIATION
At 1 January 2023 30,400
Charge for year 1,600
At 31 December 2023 32,000
NET BOOK VALUE
At 31 December 2023 48,000
At 31 December 2022 49,600

J.A. ANDREW & SON CO. LIMITED (REGISTERED NUMBER: 01831474)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 7,008 5,566

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Taxation and social security 452 467
Other creditors 264,301 262,733
264,753 263,200