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Registered number: 02027301









ANDREWS COMPUTER SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ANDREWS COMPUTER SERVICES LIMITED
REGISTERED NUMBER: 02027301

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
5,874
8,093

  
5,874
8,093

Current assets
  

Debtors: amounts falling due within one year
 6 
244,767
402,708

Cash at bank and in hand
 7 
8,375
2

  
253,142
402,710

Creditors: amounts falling due within one year
 8 
(89,369)
(177,634)

Net current assets
  
 
 
163,773
 
 
225,076

Total assets less current liabilities
  
169,647
233,169

Creditors: amounts falling due after more than one year
 9 
(49,933)
(92,733)

  

Net assets
  
119,714
140,436


Capital and reserves
  

Called up share capital 
  
62,823
62,823

Profit and loss account
  
56,891
77,613

  
119,714
140,436


Page 1

 
ANDREWS COMPUTER SERVICES LIMITED
REGISTERED NUMBER: 02027301
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
I Saha
................................................
T Saha
Director
Director


Date: 7 March 2025
Date:7 March 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Andrews Computer Services Limited is a private company limited by shares. The company was incorporated in England and Wales. The registered office is Apsley Mills Cottage Stationers Place, Off London Road, Hemel Hempstead, England, United Kingdom, HP3 9QU. The registered number is 02027301.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 4

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
33%
Reducing balance
Fixtures & fittings
-
20%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Other operating income

2024
2023
£
£

Fees receivable
382,000
446,000

382,000
446,000


Page 5

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Employees

2024
2023
£
£

Wages and salaries
292,659
307,936

Social security costs
24,504
27,280

Cost of defined contribution scheme
7,496
7,408

324,659
342,624


The average monthly number of employees, including directors, during the year was 8 (2023 - 10).


5.


Tangible fixed assets





Plant & machinery
Fixtures & fittings
Total

£
£
£



Cost or valuation


At 1 July 2023
16,365
7,297
23,662


Additions
-
130
130



At 30 June 2024

16,365
7,427
23,792



Depreciation


At 1 July 2023
11,053
4,516
15,569


Charge for the year on owned assets
1,771
578
2,349



At 30 June 2024

12,824
5,094
17,918



Net book value



At 30 June 2024
3,541
2,333
5,874



At 30 June 2023
5,312
2,781
8,093

Page 6

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Debtors

2024
2023
£
£


Trade debtors
4,030
600

Amounts owed by group undertakings
239,443
398,546

Other debtors
-
1,170

Prepayments and accrued income
1,294
2,392

244,767
402,708



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
8,375
2

Less: bank overdrafts
-
(69,580)

8,375
(69,578)



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
69,580

Bank loans
42,800
42,800

Trade creditors
12,129
40,427

Corporation tax
-
1,130

Other taxation and social security
30,650
19,545

Other creditors
1,189
1,553

Accruals and deferred income
2,601
2,599

89,369
177,634




Page 7

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
49,933
92,733

49,933
92,733





10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
42,800
42,800


42,800
42,800


Amounts falling due 2-5 years

Bank loans
49,933
92,733


49,933
92,733


92,733
135,533



11.


Related party transactions

Included in other debtors are following balances:
£92,667 (2023: £188,569) due from Officetechhub Ltd, a fellow subsidiary company
£146,776 (2023: £209,976) due from Rijtec Enterprises Ltd, the parent company
Included in the profit and loss account are:
Sales of £77,718 (2023: £139,944), purchase of £35,667 (2023: £28,647) and management fees receivable of £382,000 (2023: £380,000) from Officetechhub Ltd, a fellow subsidiary company
Management fee payable of £20,000 (2023: £20,000) to Rijtec Enterprises Limited, the parent company.
 

Page 8

 
ANDREWS COMPUTER SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

12.


Controlling party

The immediate parent company is Rijtec Enterprises Limited, a company registered in England and Wales, and the ultimate controlling parties are the directors, T Saha and I Saha.

 
Page 9