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ANDREWS AUTOS LIMITED

Registered Number
06392730
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

ANDREWS AUTOS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

ANDREWS, Paul Michael

Registered Address

The Coach House Old Shackerley Lane
Albrighton
Wolverhampton
WV7 3SL

Registered Number

06392730 (England and Wales)
ANDREWS AUTOS LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3415553
415553
Current assets
Stocks424,49524,495
Debtors77
Cash at bank and on hand150150
24,65224,652
Creditors amounts falling due within one year5(25,780)(24,274)
Net current assets (liabilities)(1,128)378
Total assets less current liabilities(713)931
Creditors amounts falling due after one year6(8,000)(15,200)
Net assets(8,713)(14,269)
Capital and reserves
Called up share capital22
Profit and loss account(8,715)(14,271)
Shareholders' funds(8,713)(14,269)
The financial statements were approved and authorised for issue by the Director on 15 July 2025, and are signed on its behalf by:
ANDREWS, Paul Michael
Director
Registered Company No. 06392730
ANDREWS AUTOS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 November 235,4265,426
At 31 October 245,4265,426
Depreciation and impairment
At 01 November 234,8734,873
Charge for year138138
At 31 October 245,0115,011
Net book value
At 31 October 24415415
At 31 October 23553553
4.Stocks

2024

2023

££
Raw materials and consumables24,49524,495
Total24,49524,495
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables6001,059
Bank borrowings and overdrafts1,7862,313
Taxation and social security369788
Other creditors23,02520,114
Total25,78024,274
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,0002,200
Other creditors7,00013,000
Total8,00015,200