1 January 2024 false No description of principal activity Taxfiler 2024.6 03907933business:PrivateLimitedCompanyLtd2024-01-012024-12-31 039079332023-12-31 039079332024-01-012024-12-31 03907933business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 03907933business:FilletedAccounts2024-01-012024-12-31 039079332024-12-31 039079332023-12-31 03907933core:WithinOneYear2024-12-31 03907933core:WithinOneYear2023-12-31 03907933core:AfterOneYear2024-12-31 03907933core:AfterOneYear2023-12-31 03907933core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 03907933core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 03907933core:RevaluationReservecore:PreviouslyStatedAmount2024-12-31 03907933core:RevaluationReservecore:PreviouslyStatedAmount2023-12-31 03907933core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 03907933core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 03907933core:PreviouslyStatedAmount2024-12-31 03907933core:PreviouslyStatedAmount2023-12-31 03907933business:SmallEntities2024-01-012024-12-31 03907933business:Director22024-01-012024-12-31 03907933countries:EnglandWales2024-01-012024-12-31 03907933business:RegisteredOffice2024-01-012024-12-31 03907933core:ComputerEquipment2024-01-012024-12-31 03907933core:LandBuildings2023-12-31 03907933core:ComputerEquipment2023-12-31 03907933core:LandBuildings2024-01-012024-12-31 03907933core:LandBuildings2024-12-31 03907933core:ComputerEquipment2024-12-31 03907933core:AdditionsToInvestments2024-12-31 03907933core:RevaluationsIncreaseDecreaseInInvestments2024-12-31 03907933core:DisposalsRepaymentsInvestments2024-12-31 039079332022-12-312023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 03907933 (England and Wales)
Andrews Auto Parcs Limited Unaudited accounts for the year ended 31 December 2024
Andrews Auto Parcs Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Andrews Auto Parcs Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,335 
1,000,000 
Investment property
5
1,000,000 
- 
Investments
6
1,378,109 
104,190 
2,379,444 
1,104,190 
Current assets
Debtors
7
3,000 
9,952 
Cash at bank and in hand
139,816 
1,541,892 
142,816 
1,551,844 
Creditors: amounts falling due within one year
8
(39,279)
(54,029)
Net current assets
103,537 
1,497,815 
Total assets less current liabilities
2,482,981 
2,602,005 
Creditors: amounts falling due after more than one year
9
(137,276)
(137,281)
Net assets
2,345,705 
2,464,724 
Capital and reserves
Called up share capital
850,000 
850,000 
Revaluation reserve
267,505 
267,505 
Profit and loss account
1,228,200 
1,347,219 
Shareholders' funds
2,345,705 
2,464,724 
For the year ending 31 December 2024 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by
Mr N C Black Director Company Registration No. 03907933
- 3 -
Andrews Auto Parcs Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Andrews Auto Parcs Limited is a private company, limited by shares, registered in England and Wales, registration number 03907933. The registered office is 45 Burns Way, Clifford, Wetherby, West Yorkshire, LS23 6TA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in pounds sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight Line
Investment property
The fair value of the company’s Investment Property was revalued on April 2023 by an independent valuer - Adam Crawfurd-Porter, Feather Smailes Scales LLP, Commercial Surveyors. The Directors consider this valuation to be applicable as at 31 December 2024. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £748,645 (2023 - £732,450).
Pension costs
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
- 4 -
Andrews Auto Parcs Limited Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
1,016,195 
- 
1,016,195 
Additions
- 
1,525 
1,525 
Transfer to investment property
(1,016,195)
- 
(1,016,195)
At 31 December 2024
- 
1,525 
1,525 
Depreciation
At 1 January 2024
16,195 
- 
16,195 
Charge for the year
- 
190 
190 
On transfers from investment property
(16,195)
- 
(16,195)
At 31 December 2024
- 
190 
190 
Net book value
At 31 December 2024
- 
1,335 
1,335 
At 31 December 2023
1,000,000 
- 
1,000,000 
5
Investment property
2024 
£ 
Transfers from tangible fixed assets
1,000,000 
At 31 December 2024
1,000,000 
6
Investments
Other investments 
£ 
Valuation at 1 January 2024
104,190 
Additions
2,683,974 
Fair value adjustments
(22,123)
Disposals
(1,387,932)
Valuation at 31 December 2024
1,378,109 
The fair value of the company’s Land and Buildings was revalued on April 2023 by an independent valuer - Adam Crawfurd-Porter, Feather Smailes Scales LLP, Commercial Surveyors. The Directors consider this valuation to be applicable as at 31 December 2024. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £748,645 (2023 - £732,450).
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
3,000 
9,952 
- 5 -
Andrews Auto Parcs Limited Notes to the Accounts for the year ended 31 December 2024
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
5,568 
25,233 
Other creditors
- 
19,471 
Loans from directors
23,116 
- 
Accruals
10,595 
9,325 
39,279 
54,029 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
137,276 
137,281 
10
Average number of employees
During the year the average number of employees was 3 (2023: 3).
- 6 -