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REGISTERED NUMBER: 03800558 (England and Wales)



























Financial Statements

for the Year Ended 31 August 2024

for

Andalucia (Barnard Castle) Limited

Andalucia (Barnard Castle) Limited (Registered numb

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Andalucia (Barnard Castle) Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mrs C Taylour
Mrs N F J Barningham



SECRETARY: Mrs C Taylour



REGISTERED OFFICE: 82A Galgate
Barnard Castle
Co. Durham
DL12 8BJ



REGISTERED NUMBER: 03800558 (England and Wales)



ACCOUNTANTS: Teesdale Consultants
15 Northumberland Street
Darlington
Co. Durham
DL3 7HJ



SOLICITORS: Tilly Bailey & Irvine
12 Evolution
Wynyard Park
Wynyard
Stockton on Tees
TS22 5TB

Andalucia (Barnard Castle) Limited (Registered numb

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 158,128 152,845

CURRENT ASSETS
Stocks 3,500 3,500
Cash at bank and in hand 1,666 2,587
5,166 6,087
CREDITORS
Amounts falling due within one year 5 (203,685 ) (182,991 )
NET CURRENT LIABILITIES (198,519 ) (176,904 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(40,391

)

(24,059

)

CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Retained earnings 7 (41,391 ) (25,059 )
SHAREHOLDERS' FUNDS (40,391 ) (24,059 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by:





Mrs C Taylour - Director


Andalucia (Barnard Castle) Limited (Registered numb

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Andalucia (Barnard Castle) Limited is a private company, limited by shares , registered in England and Wales. 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 represents net invoiced sales of goods and services, excluding value added tax.

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 etc - 25% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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, where it is deemed to be material.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

Andalucia (Barnard Castle) Limited (Registered numb

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 September 2023 151,692 11,956 163,648
Additions - 7,429 7,429
At 31 August 2024 151,692 19,385 171,077
DEPRECIATION
At 1 September 2023 - 10,803 10,803
Charge for year - 2,146 2,146
At 31 August 2024 - 12,949 12,949
NET BOOK VALUE
At 31 August 2024 151,692 6,436 158,128
At 31 August 2023 151,692 1,153 152,845

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 3,555 4,245
Taxation and social security 871 2,241
Other creditors 199,259 176,505
203,685 182,991

Other creditors include Directors' Loan Accounts £197,383 (2023: £174,629)

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

7. RESERVES
Retained
earnings
£   

At 1 September 2023 (25,059 )
Deficit for the year (16,332 )
At 31 August 2024 (41,391 )

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C Taylour.

The ultimate controlling party is Mrs C Taylour.