1 July 2024 false No description of principal activity Taxfiler 2024.6 SC771751 business:PrivateLimitedCompanyLtd 2024-07-01 2025-12-31 SC771751 2024-06-30 SC771751 2024-07-01 2025-12-31 SC771751 business:AuditExemptWithAccountantsReport 2024-07-01 2025-12-31 SC771751 business:FilletedAccounts 2024-07-01 2025-12-31 SC771751 2025-12-31 SC771751 business:Director1 2024-07-01 2025-12-31 SC771751 business:Director2 2024-07-01 2025-12-31 SC771751 business:Director3 2024-07-01 2025-12-31 SC771751 business:RegisteredOffice 2024-07-01 2025-12-31 SC771751 2024-06-30 SC771751 core:WithinOneYear 2025-12-31 SC771751 core:WithinOneYear 2024-06-30 SC771751 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 SC771751 core:ShareCapital core:PreviouslyStatedAmount 2024-06-30 SC771751 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 SC771751 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-06-30 SC771751 core:PreviouslyStatedAmount 2025-12-31 SC771751 core:PreviouslyStatedAmount 2024-06-30 SC771751 business:SmallEntities 2024-07-01 2025-12-31 SC771751 countries:Scotland 2024-07-01 2025-12-31 SC771751 2023-06-06 2024-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC771751 (Scotland)
Andrew Usher & Co. Ltd Unaudited accounts for the period from 1 July 2024 to 31 December 2025
Andrew Usher & Co. Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Andrew Usher & Co. Ltd Company Information for the period from 1 July 2024 to 31 December 2025
Directors
Kevin Michael Doyle Gordon Iain Russell Ching Hung Tan
Company Number
SC771751 (Scotland)
Registered Office
46 Charlotte Square Edinburgh Midlothian EH2 4HQ Scotland
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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Andrew Usher & Co. Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
2
2
Cash at bank and in hand
-
7,438
2
7,440
Creditors: amounts falling due within one year
5
(44,410)
(50,775)
Net current liabilities
(44,408)
(43,335)
Net liabilities
(44,408)
(43,335)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(44,410)
(43,337)
Shareholders' funds
(44,408)
(43,335)
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by
Gordon Iain Russell Director Company Registration No. SC771751
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Andrew Usher & Co. Ltd Notes to the Accounts for the period from 1 July 2024 to 31 December 2025
1
Statutory information
Andrew Usher & Co. Ltd is a private company, limited by shares, registered in Scotland, registration number SC771751. The registered office is 46 Charlotte Square, Edinburgh, Midlothian, EH2 4HQ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
2
2
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
44,410
50,775
6
Average number of employees
During the period the average number of employees was 0 (2024: 0).
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