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Registered number: 05550071
Andalec Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Finsbury Robinson Ltd
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05550071
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,256 2,666
Investments 5 142,500 142,500
144,756 145,166
CURRENT ASSETS
Debtors 6 65 -
Cash at bank and in hand 90,734 144,200
90,799 144,200
Creditors: Amounts Falling Due Within One Year 7 (80,496 ) (77,255 )
NET CURRENT ASSETS (LIABILITIES) 10,303 66,945
TOTAL ASSETS LESS CURRENT LIABILITIES 155,059 212,111
PROVISIONS FOR LIABILITIES
Deferred Taxation (429 ) (550 )
NET ASSETS 154,630 211,561
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 154,628 211,559
SHAREHOLDERS' FUNDS 154,630 211,561
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P Grimshaw
Director
6th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Andalec Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05550071 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
Tax is recognised in the profit and 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 707 4,732 5,439
Additions 154 - 154
As at 31 August 2024 861 4,732 5,593
Depreciation
As at 1 September 2023 345 2,428 2,773
Provided during the period 103 461 564
As at 31 August 2024 448 2,889 3,337
Net Book Value
As at 31 August 2024 413 1,843 2,256
As at 1 September 2023 362 2,304 2,666
5. Investments
Other
£
Cost
As at 1 September 2023 142,500
As at 31 August 2024 142,500
Provision
As at 1 September 2023 -
As at 31 August 2024 -
Net Book Value
As at 31 August 2024 142,500
As at 1 September 2023 142,500
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 65 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 75,460 45,403
Taxation and social security 5,036 31,852
80,496 77,255
Page 4
Page 5
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5