CHRISTIAN ANDREWS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC581638

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,000		5,000
Tangible Assets	5		5,887		6,838

			10,887		11,838
CURRENT ASSETS
Stocks	6	600,500		570,513
Debtors	7	400		1,538
Cash at bank and in hand		13,563		2,040

		614,463		574,091
Creditors: Amounts Falling Due Within One Year	8	(660,205 )		(595,783 )

NET CURRENT ASSETS (LIABILITIES)			(45,742 )		(21,692 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(34,855 )		(9,854 )

Creditors: Amounts Falling Due After More Than One Year	9		(39,653 )		(40,253 )

NET LIABILITIES			(74,508 )		(50,107 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(74,509 )		(50,108 )

SHAREHOLDERS' FUNDS			(74,508)		(50,107)

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CHRISTIAN ANDREWS LIMITED

Balance Sheet (continued)

As At 30 November 2024

For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Michelle Cloggie

Director

27 November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CHRISTIAN ANDREWS LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC581638 . The registered office is Unit 9 Grampian Way, Baljaffray Shopping Centre, Bearsden, Glasgow, Scotland, G61 4RN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% reducing balance
Computer Equipment	10% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2023: 13)

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CHRISTIAN ANDREWS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2023	5,000

As at 30 November 2024	5,000

Net Book Value
As at 30 November 2024	5,000

As at 1 December 2023	5,000

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2023	7,783	4,995	12,778
Additions	433	-	433

As at 30 November 2024	8,216	4,995	13,211

Depreciation
As at 1 December 2023	3,798	2,142	5,940
Provided during the period	884	500	1,384

As at 30 November 2024	4,682	2,642	7,324

Net Book Value
As at 30 November 2024	3,534	2,353	5,887

As at 1 December 2023	3,985	2,853	6,838

6. Stocks

	2024	2023
	£	£
Work in progress	600,500	570,513

7. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	400	400
VAT	-	1,138

	400	1,538

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CHRISTIAN ANDREWS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2024

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	2,894	3,646
Bank loans and overdrafts	1	1
Other taxes and social security	32,085	20,540
VAT	17,031	-
Net wages	12,950	14,183
Other creditors	868	868
Other creditors (1)	35,000	35,000
Other creditors (2)	-	41,336
Accruals and deferred income	494,174	458,741
Director's loan account	65,202	21,468

	660,205	595,783

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	39,653	40,253

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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