ANDREWS ENFORCEMENT LIMITED

Company Registration Number:
09245641 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2024

Period of accounts

Start date: 01 September 2023

End date: 31 August 2024

ANDREWS ENFORCEMENT LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2024

Balance sheet
Notes

ANDREWS ENFORCEMENT LIMITED

Balance sheet

As at 31 August 2024


Notes

2024

2023


£

£
Fixed assets
Intangible assets: 3 0 10,000
Tangible assets: 4 8,894 5,981
Total fixed assets: 8,894 15,981
Current assets
Debtors:   10,200 1,600
Cash at bank and in hand: 24,021 28,206
Total current assets: 34,221 29,806
Creditors: amounts falling due within one year:   (33,936) (35,057)
Net current assets (liabilities): 285 (5,251)
Total assets less current liabilities: 9,179 10,730
Creditors: amounts falling due after more than one year:   (19,458) (22,833)
Provision for liabilities: (2,224) (1,168)
Total net assets (liabilities): (12,503) (13,271)
Capital and reserves
Called up share capital: 2 2
Profit and loss account: (12,505) (13,273)
Shareholders funds: (12,503) (13,271)

The notes form part of these financial statements

ANDREWS ENFORCEMENT LIMITED

Balance sheet statements

For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 22 January 2025
and signed on behalf of the board by:

Name: Mr A R Moss
Status: Director

The notes form part of these financial statements

ANDREWS ENFORCEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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 and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment 25% on reducing balance Computers 25% on reducing balance

Intangible fixed assets and amortisation policy

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

Other accounting policies

The tax expense represents the sum of the tax currently payable and deferred tax. Current tax The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred tax Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised 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 calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity.

ANDREWS ENFORCEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

2. Employees

2024 2023
Average number of employees during the period 2 2

ANDREWS ENFORCEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

3. Intangible Assets

Total
Cost £
At 01 September 2023 100,000
At 31 August 2024 100,000
Amortisation
At 01 September 2023 90,000
Charge for year 10,000
At 31 August 2024 100,000
Net book value
At 31 August 2024 0
At 31 August 2023 10,000

ANDREWS ENFORCEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

4. Tangible Assets

Total
Cost £
At 01 September 2023 10,706
Additions 4,949
At 31 August 2024 15,655
Depreciation
At 01 September 2023 4,725
Charge for year 2,036
At 31 August 2024 6,761
Net book value
At 31 August 2024 8,894
At 31 August 2023 5,981

ANDREWS ENFORCEMENT LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2024

5. Related party transactions

Name of the related party: Mr and Mrs Moss
Relationship:
Directors
Description of the Transaction: Loan of funds
£
Balance at 01 September 2023 6,426
Balance at 31 August 2024 8,801

The unsecured loan is free of any interest charge and without any repayment term.