Andotransport Ltd

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09761792

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	3		175		200
Tangible Assets	4		177,448		202,071

			177,623		202,271
CURRENT ASSETS
Debtors	5	71,736		19,344
Cash at bank and in hand		16,398		42,486

		88,134		61,830
Creditors: Amounts Falling Due Within One Year	6	(111,062 )		(103,541 )

NET CURRENT ASSETS (LIABILITIES)			(22,928 )		(41,711 )

TOTAL ASSETS LESS CURRENT LIABILITIES			154,695		160,560

Creditors: Amounts Falling Due After More Than One Year	7		(29,457 )		(69,655 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(33,715 )		(38,393 )

NET ASSETS			91,523		52,512

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			91,522		52,511

SHAREHOLDERS' FUNDS			91,523		52,512

Page 1

Page 2

Andotransport Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mihai Andone

Director

22 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

1.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

1.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reducing balance and 25% on cost
Motor Vehicles	20% on reducing balance and 25% on cost
Computer Equipment	25% and 33% on cost

1.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

1.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Andotransport Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

1.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2024: 2)

3. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	250

As at 30 September 2025	250

Amortisation
As at 1 October 2024	50
Provided during the period	25

As at 30 September 2025	75

Net Book Value
As at 30 September 2025	175

As at 1 October 2024	200

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	23,000	255,820	2,041	280,861
Additions	12,000	-	-	12,000

As at 30 September 2025	35,000	255,820	2,041	292,861

Depreciation
As at 1 October 2024	6,832	70,864	1,094	78,790
Provided during the period	3,642	32,424	557	36,623

As at 30 September 2025	10,474	103,288	1,651	115,413

Net Book Value
As at 30 September 2025	24,526	152,532	390	177,448

As at 1 October 2024	16,168	184,956	947	202,071

Page 4

Page 5

Andotransport Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

5. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	71,736	19,340
Other debtors	-	4

	71,736	19,344

6. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	41,884	50,997
Other creditors	46,409	29,104
Taxation and social security	22,769	23,440

	111,062	103,541

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024 as restated
	£	£
Net obligations under finance lease and hire purchase contracts	29,457	69,655

	29,457	69,655

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024 as restated
	£	£
The maturity of these amounts is as follows:
Within one year	41,884	50,997
Between one and five years	29,457	69,655

	71,341	120,652

	71,341	120,652

9. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	1	1

10. Transition to FRS 102

The accounting period ending 30 September 2025 is the first year reporting under FRS102. As a result of this change, the accounts in respect of the year ending 30 September 2024 were required to be restated.

Other than the recognistion of deferred tax, the transition to FRS 102 has not resulted in any material changes to the company's accounting policies or reported financial position.

11. General Information

Andotransport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09761792 . The registered office is 17 Laburnum Court Springfield Drive, Wistaston, Crewe, CW2 6NZ.

Page 5