ACCOUNTS - Final Accounts preparation

Registered number: 13786110

ANDREWS GROUP (TIDESWELL) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

ANDREWS GROUP (TIDESWELL) LIMITED

REGISTERED NUMBER: 13786110

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		1,500		1,500
Current assets
Debtors: amounts falling due within one year	5	112,667		125,667
Creditors: amounts falling due within one year	6	(112,667)		(125,667)
Net current assets			-		-

Net assets			1,500		1,500

Capital and reserves
Called up share capital	1,500	1,500
	1,500	1,500

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 December 2025.

R R Andrew

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

ANDREWS GROUP (TIDESWELL) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Andrews Group (Tidewell) Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 13786110). Its registered office is Anchor Garage, Tideswell, Buxton, Derbyshire, United Kingdom, SK17 8RB. The principal activity of the Company throughout the year is that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is pounds sterling.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the Balance Sheet date in the countries where the Company operates and
generates income.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each Balance Sheet date. Gains and losses on remeasurement are recognised in Profit or Loss for the period.

Page 2

ANDREWS GROUP (TIDESWELL) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade paybles or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).

Page 3

ANDREWS GROUP (TIDESWELL) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 April 2024	1,500
	At 31 March 2025	1,500

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	112,667	125,667
	112,667	125,667

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	112,667	125,667
	112,667	125,667

Included in creditors is a loan of £112,667 (2024: £125,667), which has a fixed charge over the current, and future, investments and assets of both this company, and all subsiduary companies.

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