Andersons (QMD) Limited

Andersons (QMD) Limited
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Andersons (QMD) Limited Accountants' Report For the year ended 31 March 2025
Chartered Accountant's report to the Board of Directors on the preparation of the unaudited statutory accounts of Andersons (QMD) Limited for the year to 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andersons (QMD) Limited for the year to 31 March 2025 as set out on pages titled Income Statement and Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Andersons (QMD) Limited , as a body, in accordance with the terms of our engagement letter dated 01 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Andersons (QMD) Limited and state those matters that we have agreed to state to the Board of Directors of Andersons (QMD) Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andersons (QMD) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Andersons (QMD) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Andersons (QMD) Limited . You consider that Andersons (QMD) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Andersons (QMD) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Colin Dempster, M.A., C.A. Colin A Dempster Chartered Accountant 39 Bridge Street STRATHAVEN ML10 6AN 31 December 2025 1

Andersons (QMD) Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Accountant's report to the Board of Directors on the preparation of the unaudited statutory accounts of Andersons (QMD) Limited for the year to 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Andersons (QMD) Limited for the year to 31 March 2025 as set out on pages titled Income Statement and Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Andersons (QMD) Limited , as a body, in accordance with the terms of our engagement letter dated 01 January 2025.

Our work has been undertaken solely to prepare for your approval the accounts of Andersons (QMD) Limited and state those matters that we have agreed to state to the Board of Directors of Andersons (QMD) Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Andersons (QMD) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Andersons (QMD) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Andersons (QMD) Limited .

You consider that Andersons (QMD) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Andersons (QMD) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Colin Dempster, M.A., C.A.
Colin A Dempster Chartered Accountant
39 Bridge Street
STRATHAVEN
ML10 6AN
31 December 2025

1

Andersons (QMD) Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	27,272	30,691
		27,272	30,691
Current assets
Stocks		32,840	29,340
Debtors		12,759	5,714
Cash at bank and in hand		1,930	4,016
		47,529	39,070
Creditors: amount falling due within one year		(64,934)	(58,593)
Net current assets		(17,405)	(19,523)

Total assets less current liabilities		9,867	11,168
Creditors: amount falling due after more than one year		(1,333)	(5,333)
Net assets		8,534	5,835

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		8,434	5,735
Shareholders' funds		8,534	5,835

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.

Director's 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.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 31 December 2025 and were signed by:

-------------------------------
John Alan Couper
Director

2

Andersons (QMD) Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Andersons (QMD) Limited is a private company, limited by shares, registered in Scotland, registration number SC531805, registration address 1088 Pollokshaws Road, Glasgow, Scotland, G41 3XA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods supplied by the company, net of Value Added Tax.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Leasehold property improvements	10% Straight Line
Plant and Machinery	Various % Straight Line
Motor Vehicles	25% Straight Line
Furniture, Fixtures and Fittings	10% Straight Line
Computer Equipment	33.33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Leasehold property improvements	Plant and Machinery	Motor Vehicles	Furniture, Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2024	9,922	229	25,995	6,126	623	42,895
Additions	-	-	-	288	-	288
Disposals	-	-	-	-	-	-
At 31 March 2025	9,922	229	25,995	6,414	623	43,183
Depreciation
At 01 April 2024	1,365	44	9,581	830	384	12,204
Charge for year	992	31	1,998	626	60	3,707
On disposals	-	-	-	-	-	-
At 31 March 2025	2,357	75	11,579	1,456	444	15,911
Net book values
Closing balance as at 31 March 2025	7,565	154	14,416	4,958	179	27,272
Opening balance as at 01 April 2024	8,557	414	16,414	5,296	10	30,691

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Registered Number: SC531805
Scotland
ANDERSONS (QMD) LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025