1 July 2023 false No description of principal activity Taxfiler 2024.6 SC736107business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC7361072023-06-30 SC7361072023-07-012024-06-30 SC736107business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 SC736107business:FilletedAccounts2023-07-012024-06-30 SC7361072024-06-30 SC736107business:Director12023-07-012024-06-30 SC736107business:Director22023-07-012024-06-30 SC736107business:RegisteredOffice2023-07-012024-06-30 SC7361072023-06-30 SC736107core:WithinOneYear2024-06-30 SC736107core:WithinOneYear2023-06-30 SC736107core:CapitalContributionReservecore:PreviouslyStatedAmount2024-06-30 SC736107core:CapitalContributionReservecore:PreviouslyStatedAmount2023-06-30 SC736107core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC736107core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC736107core:PreviouslyStatedAmount2024-06-30 SC736107core:PreviouslyStatedAmount2023-06-30 SC736107business:SmallEntities2023-07-012024-06-30 SC736107countries:Scotland2023-07-012024-06-30 SC736107core:PlantMachinery2023-07-012024-06-30 SC736107core:MotorVehicles2023-07-012024-06-30 SC736107core:PlantMachinery2023-06-30 SC736107core:MotorVehicles2023-06-30 SC736107core:PlantMachinery2024-06-30 SC736107core:MotorVehicles2024-06-30 SC7361072022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC736107 (Scotland)
Andal Ltd Unaudited accounts for the year ended 30 June 2024
Andal Ltd Unaudited accounts Contents
Page
- 2 -
Andal Ltd Company Information for the year ended 30 June 2024
Directors
Dariusz Kepa Anna Kepa
Company Number
SC736107 (Scotland)
Registered Office
26a Howe Road Kilsyth Glasgow G65 0LE Scotland
Accountants
EC Finance Dundee 1 Harrison Road Dundee Angus DD2 3SN
- 3 -
Andal Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
30,316 
37,895 
Current assets
Debtors
10,144 
7,741 
Cash at bank and in hand
4,394 
(5,060)
14,538 
2,681 
Creditors: amounts falling due within one year
(110,031)
(81,347)
Net current liabilities
(95,493)
(78,666)
Net liabilities
(65,177)
(40,771)
Capital and reserves
Capital contribution reserve
3,203 
- 
Profit and loss account
(68,380)
(40,771)
Shareholders' funds
(65,177)
(40,771)
For the year ending 30 June 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 23 September 2025 and were signed on its behalf by
Dariusz Kepa Director Company Registration No. SC736107
- 4 -
Andal Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Andal Ltd is a private company, limited by shares, registered in Scotland, registration number SC736107. The registered office is 26a Howe Road, Kilsyth, Glasgow, G65 0LE, Scotland.
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 £ 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:
Plant & machinery
20%
Motor vehicles
20%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
500 
46,869 
47,369 
At 30 June 2024
500 
46,869 
47,369 
Depreciation
At 1 July 2023
100 
9,374 
9,474 
Charge for the year
80 
7,499 
7,579 
At 30 June 2024
180 
16,873 
17,053 
Net book value
At 30 June 2024
320 
29,996 
30,316 
At 30 June 2023
400 
37,495 
37,895 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,144 
7,741 
- 5 -
Andal Ltd Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
16,010 
5,579 
Trade creditors
56,633 
54,156 
Taxes and social security
23,003 
15,558 
Other creditors
- 
1,491 
Loans from directors
14,385 
4,563 
110,031 
81,347 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -