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ANDREW CONSTABLE LIMITED

Registered Number
05185490
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

ANDREW CONSTABLE LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

A Constable

Company Secretary

Mrs T Constable

Registered Address

Birch Cottage
15 Notton
Lacock
SN15 2NF

Registered Number

05185490 (England and Wales)
ANDREW CONSTABLE LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets41,29234
1,29234
Current assets
Debtors53,41819,176
Cash at bank and on hand76,30151,743
79,71970,919
Creditors amounts falling due within one year6(20,788)(17,021)
Net current assets (liabilities)58,93153,898
Total assets less current liabilities60,22353,932
Provisions for liabilities7(323)(9)
Net assets59,90053,923
Capital and reserves
Called up share capital100100
Profit and loss account59,80053,823
Shareholders' funds59,90053,923
The financial statements were approved and authorised for issue by the Director on 18 November 2024, and are signed on its behalf by:
A Constable
Director
Registered Company No. 05185490
ANDREW CONSTABLE LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover represents net invoiced sales of services, excluding value added tax.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-4
2.Average number of employees

20242023
Average number of employees during the year11
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 August 236583,9854,643
Additions-1,7081,708
At 31 July 246585,6936,351
Depreciation and impairment
At 01 August 236433,9664,609
Charge for year2448450
At 31 July 246454,4145,059
Net book value
At 31 July 24131,2791,292
At 31 July 23151934
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,41819,176
Total3,41819,176
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables568676
Taxation and social security18,74313,462
Other creditors81,483
Accrued liabilities and deferred income1,4691,400
Total20,78817,021
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3239
Total3239
8.Controlling party
The company was controlled by its director, A Constable, throughout the period.