| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2024 |
| for |
| Andrew Third Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31 December 2024 |
| for |
| Andrew Third Limited |
| Andrew Third Limited (Registered number: SC294427) |
| Contents of the Financial Statements |
| for the Year Ended 31 December 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Andrew Third Limited |
| Company Information |
| for the Year Ended 31 December 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Accountants |
| 27 Finlayson Street |
| Fraserburgh |
| Aberdeenshire |
| AB43 9JQ |
| Andrew Third Limited (Registered number: SC294427) |
| Balance Sheet |
| 31 December 2024 |
| 31.12.24 | 31.12.23 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Investments | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| Andrew Third Limited (Registered number: SC294427) |
| Notes to the Financial Statements |
| for the Year Ended 31 December 2024 |
| 1. | STATUTORY INFORMATION |
| Andrew Third Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided. |
| Tangible fixed assets |
| Computer equipment | - |
| Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period. |
| Taxation |
| Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current 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. |
| Following due consideration, the directors are of the view that the company does not have any material exposure to future taxation as a result of accelerated capital allowances and as such, no provision for deferred taxation has been made. |
| Current asset investments |
| The current asset investment represents the company's interest in 'Elhanan FR152 LLP' which is reported at current value. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Andrew Third Limited (Registered number: SC294427) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 December 2024 |
| 4. | TANGIBLE FIXED ASSETS |
| Computer |
| equipment |
| £ |
| COST |
| At 1 January 2024 |
| and 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| and 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| 5. | CURRENT ASSET INVESTMENTS |
| 31.12.24 | 31.12.23 |
| £ | £ |
| Other |
| The current asset investment represents the company's interest in 'Elhanan FR152 LLP' which is reported at current value. The Financial Statements of 'Elhanan FR152 LLP' includes unrealised gains on the revaluation of intangible assets which are reported within the fair value reserve of the entity. These gains are attributable to the members of the LLP but, as the gains are not realised, no uplift in value has been made to the investment value within these financial statements. |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.24 | 31.12.23 |
| £ | £ |
| Tax |
| Directors' current accounts | 604 | 230 |
| Accrued expenses |
| 7. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mr A Third. |