IRIS Accounts Production v24.1.0.576 SC302779 Board of Directors 1.7.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3027792023-06-30SC3027792024-03-31SC3027792023-07-012024-03-31SC3027792023-03-31SC3027792023-04-012023-06-30SC3027792023-06-30SC302779ns15:Scotland2023-07-012024-03-31SC302779ns14:PoundSterling2023-07-012024-03-31SC302779ns10:Director12023-07-012024-03-31SC302779ns10:PrivateLimitedCompanyLtd2023-07-012024-03-31SC302779ns10:SmallEntities2023-07-012024-03-31SC302779ns10:AuditExempt-NoAccountantsReport2023-07-012024-03-31SC302779ns10:SmallCompaniesRegimeForAccounts2023-07-012024-03-31SC302779ns10:FullAccounts2023-07-012024-03-31SC302779ns10:Director22023-07-012024-03-31SC302779ns10:Director32023-07-012024-03-31SC302779ns10:RegisteredOffice2023-07-012024-03-31SC302779ns5:CurrentFinancialInstruments2024-03-31SC302779ns5:CurrentFinancialInstruments2023-06-30SC302779ns5:ShareCapital2024-03-31SC302779ns5:ShareCapital2023-06-30SC302779ns5:RetainedEarningsAccumulatedLosses2024-03-31SC302779ns5:RetainedEarningsAccumulatedLosses2023-06-30SC302779ns5:PlantMachinery2023-07-012024-03-31SC302779ns5:MotorVehicles2023-07-012024-03-31SC302779ns5:ComputerEquipment2023-07-012024-03-31SC302779ns5:PlantMachinery2023-06-30SC302779ns5:MotorVehicles2023-06-30SC302779ns5:ComputerEquipment2023-06-30SC302779ns5:PlantMachinery2024-03-31SC302779ns5:MotorVehicles2024-03-31SC302779ns5:ComputerEquipment2024-03-31SC302779ns5:PlantMachinery2023-06-30SC302779ns5:MotorVehicles2023-06-30SC302779ns5:ComputerEquipment2023-06-30SC302779ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31SC302779ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-30
REGISTERED NUMBER: SC302779 (Scotland)












Financial Statements for the Period 1 July 2023 to 31 March 2024

for

ANDREW WALKER LTD

ANDREW WALKER LTD (REGISTERED NUMBER: SC302779)






Contents of the Financial Statements
for the Period 1 July 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDREW WALKER LTD

Company Information
for the Period 1 July 2023 to 31 March 2024







DIRECTORS: A P Cameron
J A Scoular





REGISTERED OFFICE: 12 Traill Drive
Montrose
Angus
DD10 8SW





REGISTERED NUMBER: SC302779 (Scotland)





ACCOUNTANTS: Account Tax Ltd
Chartered Certified Accountants
12 Traill Drive
Montrose
Angus
DD10 8SW

ANDREW WALKER LTD (REGISTERED NUMBER: SC302779)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,163 11,893

CURRENT ASSETS
Stocks 2,200 19,420
Debtors 5 50,357 28,556
Cash at bank 15,418 103,435
67,975 151,411
CREDITORS
Amounts falling due within one year 6 29,164 72,362
NET CURRENT ASSETS 38,811 79,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

56,974

90,942

PROVISIONS FOR LIABILITIES 3,498 2,416
NET ASSETS 53,476 88,526

CAPITAL AND RESERVES
Called up share capital 100 34
Retained earnings 53,376 88,492
SHAREHOLDERS' FUNDS 53,476 88,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 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.

ANDREW WALKER LTD (REGISTERED NUMBER: SC302779)

Balance Sheet - continued
31 March 2024


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2024 and were signed on its behalf by:





AM Walker - Director


ANDREW WALKER LTD (REGISTERED NUMBER: SC302779)

Notes to the Financial Statements
for the Period 1 July 2023 to 31 March 2024

1. STATUTORY INFORMATION

Andrew Walker 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Work in progress
Work in Progress reflects uninvoiced work at the year end. Thus is valued at its subsequent selling price. Profit is therefore recognised.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 material 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2023 - 1 ) .

ANDREW WALKER LTD (REGISTERED NUMBER: SC302779)

Notes to the Financial Statements - continued
for the Period 1 July 2023 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 44,915 14,735 - 59,650
Additions 10,128 - 333 10,461
At 31 March 2024 55,043 14,735 333 70,111
DEPRECIATION
At 1 July 2023 35,959 11,798 - 47,757
Charge for period 3,578 551 62 4,191
At 31 March 2024 39,537 12,349 62 51,948
NET BOOK VALUE
At 31 March 2024 15,506 2,386 271 18,163
At 30 June 2023 8,956 2,937 - 11,893

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 42,320 20,822
Other debtors 8,037 7,734
50,357 28,556

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 16,225 -
Taxation and social security 11,347 16,714
Other creditors 1,592 55,648
29,164 72,362

7. RELATED PARTY DISCLOSURES

During the period, total dividends of £71,717 were paid to the directors .

The company was under control of the directors throughout the current period.

During the period the company advanced the directors net amounts totalling £349. As at 31 March 2024 included within other creditors is a balance outstanding due to the company of £349 (J Scoular (£45), A Cameron £394). No interest was paid on the funds.