Registration number: 05032548

Andy Clarke (South West) Limited

Contents

Company Information	1
Profit and Loss Account	2
Statement of Comprehensive Income	3
Balance Sheet	4
Statement of Changes in Equity	5
Notes to the Unaudited Financial Statements	6 to 9

Andy Clarke (South West) Limited

Company Information

Director

Mr Andrew Clarke

Company secretary

Mrs M Pottinger

Registered office

5 Bridgeside Harbertonford Totnes Devon TQ9 7UH

Bankers

Santander Totnes BBAM, Bridle Road Bootle Merseyside L30 4GB

Accountants

Neil Wilson & Co Chartered Accountants 42a Walnut Road Chelston Torquay Devon TQ2 6HS

Andy Clarke (South West) Limited

Profit and Loss Account for the Year Ended 31 January 2025

	Note	2025 £	2024 £
Turnover		15,958	22,511
Cost of sales		(583)	(643)
Gross profit		15,375	21,868
Administrative expenses		(21,566)	(21,698)
Operating (loss)/profit		(6,191)	170
Interest payable and similar expenses		-	(147)
(Loss)/profit before tax		(6,191)	23
Tax on (loss)/profit		-	(82)
Loss for the financial year		(6,191)	(59)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Andy Clarke (South West) Limited

Statement of Comprehensive Income for the Year Ended 31 January 2025

	2025 £	2024 £
Loss for the year	(6,191)	(59)
Total comprehensive income for the year	(6,191)	(59)

Andy Clarke (South West) Limited

(Registration number: 05032548)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	919	1,225
Current assets
Cash at bank and in hand		706	1,532
Creditors: Amounts falling due within one year	5	(7,712)	(2,653)
Net current liabilities		(7,006)	(1,121)
Net (liabilities)/assets		(6,087)	104
Capital and reserves
Called up share capital	6	100	100
Retained earnings		(6,187)	4
Shareholders' (deficit)/funds		(6,087)	104

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 April 2025
 

......................................... Mr Andrew Clarke Director

Andy Clarke (South West) Limited

Statement of Changes in Equity for the Year Ended 31 January 2025

	Share capital £	Retained earnings £	Total £
At 1 February 2024	100	4	104
Loss for the year	-	(6,191)	(6,191)
At 31 January 2025	100	(6,187)	(6,087)

	Share capital £	Retained earnings £	Total £
At 1 February 2023	100	363	463
Loss for the year	-	(59)	(59)
Dividends	-	(300)	(300)
At 31 January 2024	100	4	104

Andy Clarke (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5 Bridgeside
Harbertonford
Totnes
Devon
TQ9 7UH

These financial statements were authorised for issue by the director on 3 April 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Andy Clarke (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Andy Clarke (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2024	13,739	13,739
At 31 January 2025	13,739	13,739
Depreciation
At 1 February 2024	12,514	12,514
Charge for the year	306	306
At 31 January 2025	12,820	12,820
Carrying amount
At 31 January 2025	919	919
At 31 January 2024	1,225	1,225

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	230	375
Accruals and deferred income	735	785
Other creditors	6,747	1,493
	7,712	2,653

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

Andy Clarke (South West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

7

Dividends

		2025		2024
		£		£
Interim dividend of £Nil (2024 - £300.00) per ordinary share		-		300

8	Related party transactions

Transactions with the director

2025	At 1 February 2024 £	Advances to director £	At 31 January 2025 £
Mr Andrew Clarke
Loan from director	(1,493)	(5,350)	(6,843)

2024	At 1 February 2023 £	Repayments by director £	At 31 January 2024 £
Mr Andrew Clarke
Loan from director	(1,473)	(20)	(1,493)

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	7,333	12,570

Dividends paid to the director

		2025 £		2024 £
Mr Andrew Clarke
Interim		-		300