Andre Noir Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Andre Noir Limited

Company Information

Directors

D J Fox S Hunt

Registered office

8 Lion & Lamb Yard West Street Farnham Surrey GU9 7LL

Accountants

Tremaines Ltd East Wing, South Hill Paddockhurst Road Turners Hill West Sussex RH10 4SF

Andre Noir Limited

(Registration number: 01845714)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	16,967	5,136
Current assets
Stocks	5	330,676	459,218
Debtors	6	15,897	1,016,012
Cash at bank and in hand		96,062	15,755
		442,635	1,490,985
Creditors: Amounts falling due within one year	7	(134,821)	(235,977)
Net current assets		307,814	1,255,008
Total assets less current liabilities		324,781	1,260,144
Creditors: Amounts falling due after more than one year	7	(35,685)	-
Provisions for liabilities		(3,140)	(1,284)
Net assets		285,956	1,258,860
Capital and reserves
Called up share capital	8	200	200
Retained earnings		285,756	1,258,660
Shareholders' funds		285,956	1,258,860

For the financial year ending 30 April 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 19 December 2025 and signed on its behalf by:
 

Andre Noir Limited

(Registration number: 01845714)
Balance Sheet as at 30 April 2025

......................................... D J Fox Director

Andre Noir Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
8 Lion & Lamb Yard
West Street
Farnham
Surrey
GU9 7LL
England

These financial statements were authorised for issue by the Board on 19 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sales of good and provision of services, net of discounts and sales taxes, in the ordinary course of the Company’s activities. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

Foreign currency transactions and balances

Transactions denominated in foreign currencies are initially recorded at the rate of exchange as at the date of the transaction. Year end balances are retranslated at the rate of exchange as at the year end with exchange differences included in arriving at profit before tax.

Tax

The tax expense for the period comprises current 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.

Andre Noir Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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.

Deferred tax is recognised in respect of all timing differences (including fair value adjustments) that have originated but not reversed by the balance sheet date except that a deferred tax asset is only recognised to the extent that it is regarded recoverable. Deferred tax is measured using the tax rate that is expected to apply in the periods in which the timing differences are expected to reverse.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable 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
Plant & machinery	15% Reducing Balance
Fixtures & Fitting	15% Reducing Balance

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 stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Andre Noir Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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.

Financial instruments

Classification
The Company only enters into basic financial instruments transactions that result in the recognition of the financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 4).

Andre Noir Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	34,467	37,832	72,299
Additions	9,639	5,268	14,907
At 30 April 2025	44,106	43,100	87,206
Depreciation
At 1 May 2024	32,517	34,715	67,232
Charge for the year	1,749	1,258	3,007
At 30 April 2025	34,266	35,973	70,239
Carrying amount
At 30 April 2025	9,840	7,127	16,967
At 30 April 2024	2,019	3,117	5,136

5

Stocks

	2025 £	2024 £
Work in progress	-	4,956
Other inventories	330,676	454,262
	330,676	459,218

6

Debtors

	Note	2025 £	2024 £
Trade debtors		15,663	93,492
Amounts owed by group undertakings and undertakings in which the company has a participating interest	10	-	800,000
Prepayments		215	-
Other debtors		19	122,520
		15,897	1,016,012

Andre Noir Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Current	Note	2025 £	2024 £
Trade debtors		15,663	93,492
Amounts owed by related parties	10	-	800,000
Prepayments		215	-
Other debtors		19	122,520
		15,897	1,016,012

Andre Noir Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		57,065	13,570
Taxation and social security cost		28,079	123,330
Other creditors		49,677	99,077
		134,821	235,977
Due after one year
Loans and borrowings	9	35,685	-