Andrew Harvey Limited - Filleted accounts

Registered number

03340832

Andrew Harvey Limited

Unaudited Filleted Accounts

For the Year Ended

31 March 2025

Andrew Harvey Limited
Registered number:		03340832
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		223,946			240,355

Current assets
Stocks		2,500			5,500
Debtors	4	96,033			49,408
Cash at bank and in hand		10,189			34,255
		108,722			89,163

Creditors: amounts falling due within one year	5	(245,044)			(193,831)

Net current liabilities			(136,322)			(104,668)

Total assets less current liabilities			87,624			135,687

Creditors: amounts falling due after more than one year	6		(6,826)			(20,824)

Provisions for liabilities			(47,029)			(49,935)


Net assets			33,769			64,928

Capital and reserves
Called up share capital			2			2
Profit and loss account			33,767			64,926

Shareholders' funds			33,769			64,928

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A S Harvey
Director
Approved by the board on 24 November 2025

Andrew Harvey Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% reducing balance
	Computers	over 3 years
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	247,559		86,664		334,223
	Additions	18,810		-		18,810
	At 31 March 2025	266,369		86,664		353,033

	Depreciation
	At 1 April 2024	55,959		37,909		93,868
	Charge for the year	21,332		13,887		35,219
	At 31 March 2025	77,291		51,796		129,087

	Net book value
	At 31 March 2025	189,078		34,868		223,946
	At 31 March 2024	191,600		48,755		240,355


4	Debtors			2025		2024
£					£

	Trade debtors			46,197		42,403
	Other debtors			49,836		7,005
				96,033		49,408


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

	Obligations under finance lease and hire purchase contracts			13,398		12,798
	Trade creditors			54,107		30,678
	Taxation and social security costs			18,667		17,172
	Other creditors			158,872		133,183
				245,044		193,831


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

	Obligations under finance lease and hire purchase contracts			6,826		20,824


7	Other information

	Andrew Harvey Limited is a private company limited by shares and incorporated in England. Its registered office is:
	25 Underley Road
	Kendal
	Cumbria
	LA9 5ET