Andreas Construction (SW) Ltd Accounts






Andreas Construction (SW) Ltd

	Company No. 11222289
		Information for Filing with The Registrar
		31 March 2025

The Director presents his report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was the construction of residential buildings.




Director

The Director who served at any time during the year was as follows:

A. Mably-Jones









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

A. Mably-Jones
Director
24 October 2025

at	31 March 2025
Company No.		11222289	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	251,516	250,060


				251,516	250,060
Current assets

	Debtors		5	70,206	44,472

	Cash at bank and in hand			2,177	2,763
				72,383	47,235
Creditors: Amount falling due within one year			6	(146,729)	(111,567)
Net current liabilities				(74,346)	(64,332)
Total assets less current liabilities				177,170	185,728
Creditors: Amounts falling due after more than one year			7	(109,991)	(133,767)
Provisions for liabilities
	Deferred taxation			(47,788)	(47,511)

Net assets				19,391	4,450

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	19,390	4,449

Total equity				19,391	4,450



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 24 October 2025 and signed on its behalf by:
A. Mably-Jones
Director
24 October 2025

for the year ended 31 March 2025

General information

Andreas Construction (SW) Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11222289

Its registered office is:

Trevilling Road

Wadebridge

Cornwall

PL27 6HF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Tangible fixed assets
			Plant and machinery	Total
			£	£
		Cost or revaluation
		At 1 April 2024	422,302	422,302
		Additions	66,543	66,543



		At 31 March 2025	488,845	488,845
		Depreciation
		At 1 April 2024	172,242	172,242
		Charge for the year	65,087	65,087



		At 31 March 2025	237,329	237,329
		Net book values
		At 31 March 2025	251,516	251,516
		At 31 March 2024	250,060	250,060

5	Debtors
			2025	2024
			£	£
		Trade debtors	9,192	730



		VAT recoverable	-	7,180
		Loans to directors	6,693	-
		Other debtors	-	1,360
		Prepayments and accrued income	54,321	35,202
			70,206	44,472

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	34,298	33,155

		Obligations under finance lease and hire purchase contracts	32,080	33,629
		Trade creditors	13,995	10,207

		Taxes and social security	41,471	9,122
		Loans from directors	-	7,024
		Other creditors	22,134	14,315
		Accruals and deferred income	2,751	4,115
			146,729	111,567

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	22,218	27,233

		Obligations under finance lease and hire purchase contracts	87,773	106,534




			109,991	133,767

8	Creditors: secured liabilities
			2025	2024
			£	£
		The aggregate amount of secured liabilities included within creditors	119,853	140,163

		The net book value of assets held under hire purchase agreements at the year end was £169,641 (2024: £191,178)

Share Capital

One ordinary £1 share fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Advances and credits to directors
			2025
			£

		Advanced in the period	92,697
		Amounts repaid in the period	86,004


		At 31 March 2025	6,693

Related party disclosures

Transactions with related parties

During the year, within other creditors the company had a loan balance with Coastal Developments (SW) Ltd, a company under common control by virtue of having the same director and shareholder. At the balance sheet date, the amount due to Coastal Developments (SW) Ltd was £6,928.20. The loan is interest-free, unsecured, and repayable on demand.