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Registration number: 05476541

Andrew Richardson (Contractor) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Andrew Richardson (Contractor) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Andrew Richardson (Contractor) Limited

Company Information

Directors | G.A. Richardson J. Richardson

Company secretary | J. Richardson

Registered office | Ferniehaugh Netherton Morpeth Northumberland NE65 7HD

Andrew Richardson (Contractor) Limited

(Registration number: 05476541)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 500
Tangible assets | 5 | 36,434 | 17,505
Investment property | 6 | 88,437 | 88,437
|  | 124,871 | 106,442
Current assets |  |  |
Stocks | 7 | 500 | 500
Debtors | 8 | 47,621 | 49,240
Cash at bank and in hand |  | 53,410 | 39,617
|  | 101,531 | 89,357
Creditors: Amounts falling due within one year | 9 | (81,495) | (49,692)
Net current assets |  | 20,036 | 39,665
Total assets less current liabilities |  | 144,907 | 146,107
Provisions for liabilities |  | (9,108) | (4,376)
Net assets |  | 135,799 | 141,731
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 135,699 | 141,631
Shareholders' funds |  | 135,799 | 141,731

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

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 November 2025 and signed on its behalf by:

Andrew Richardson (Contractor) Limited

(Registration number: 05476541)
Balance Sheet as at 31 August 2025 (continued)

......................................... J. Richardson Company secretary and director

Andrew Richardson (Contractor) Limited

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

1 | General information

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

The address of its registered office is:
Ferniehaugh
Netherton
Morpeth
Northumberland
NE65 7HD

These financial statements were authorised for issue by the Board on 13 November 2025.

2 | Accounting policies

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.

These financial statements are prepared in sterling which is the functional currency of the entity.

Revenue recognition

Turnover represents the value of goods sold and services provided during the year net of discounts, returns and Value Added Tax. For goods sold, turnover is recognised when the goods are physically delivered to the customer and for services provided, turnover is recognised to the extent that and when there is a right to consideration.

Tax

The tax expense for the period comprises current and deferred 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.

Andrew Richardson (Contractor) Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.e 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
Motor vehicles | 25% reducing balance
Fixtures & fittings | 15% reducing balance
Equipment | 20% reducing balance

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Andrew Richardson (Contractor) Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20 years straight line

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 debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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.

Andrew Richardson (Contractor) Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

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.

Defined contribution pension obligation

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Andrew Richardson (Contractor) Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 August 2025 (continued)

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 September 2024 | 10,000 | 10,000
At 31 August 2025 | 10,000 | 10,000
Amortisation
At 1 September 2024 | 9,500 | 9,500
Amortisation charge | 500 | 500
At 31 August 2025 | 10,000 | 10,000
Carrying amount
At 31 August 2025 | - | -
At 31 August 2024 | 500 | 500

5 | Tangible assets

| Fixtures and fittings £ | Plant and Equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 5,289 | 14,943 | 49,467 | 69,699
Additions | 779 | 158 | 25,995 | 26,932
At 31 August 2025 | 6,068 | 15,101 | 75,462 | 96,631
Depreciation
At 1 September 2024 | 3,784 | 8,959 | 39,451 | 52,194
Charge for the year | 234 | 1,206 | 6,563 | 8,003
At 31 August 2025 | 4,018 | 10,165 | 46,014 | 60,197
Carrying amount
At 31 August 2025 | 2,050 | 4,936 | 29,448 | 36,434
At 31 August 2024 | 1,505 | 5,984 | 10,016 | 17,505

Andrew Richardson (Contractor) Limited

Notes to the Unaudited Financial Statements for the
Year Ended 31 August 2025 (continued)

6 | Investment properties

| 2025 £
At 1 September | 88,437
At 31 August | 88,437

There has been no valuation of investment property by an independent valuer.

7 | Stocks

| 2025 £ | 2024 £
Other inventories | 500 | 500

8 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | - | 1,812
Amounts owed by related parties |  | 45,000 | 45,000
Other debtors |  | 2,621 | 2,428
|  | 47,621 | 49,240

9 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 2,017 | 1,991
Taxation and social security | 12,133 | 16,743
Other creditors | 67,345 | 30,958
| 81,495 | 49,692