Registered number
05734752
Andrews Garage (Herne Hill) Limited
Unaudited Filleted Accounts
31 May 2025
API Partnership Ltd T/A Chandler & Georges
Chartered Accountants
75 Westow Hill
London
SE19 1TX
www.cgca.co.uk
Mob: 0208 761 2213

Andrews Garage (Herne Hill) Limited
Registered number: | 05734752
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 136 |  |  | 275
Current assets
Debtors | 4 |  | 2,042 |  |  | 1,585
Cash at bank and in hand |  |  | 37,270 |  |  | 36,879
|  |  | 39,312 |  |  | 38,464
Creditors: amounts falling due within one year | 5 |  | (37,110) |  |  | (29,142)
Net current assets |  |  |  | 2,202 |  |  | 9,322
Net assets |  |  |  | 2,338 |  |  | 9,597
Capital and reserves
Called up share capital |  |  |  | 10 |  |  | 10
Profit and loss account |  |  |  | 2,328 |  |  | 9,587
Shareholders' funds |  |  |  | 2,338 |  |  | 9,597
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Efthymiou
Director
Approved by the board on 10 February 2026

Andrews Garage (Herne Hill) Limited
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Motor Vehicles | 20% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Government grants
| Government grants are recognised where there is reasonable assurance that the grant will be received, and all attached conditions will be complied with. When the grant relates to an expense item, it is recognised as income on a systematic basis over the periods that the related costs, for which it is intended to compensate, are expensed. During the year the company benefited from receipts from the UK Government under the Coronavirus Job Retention Scheme (CJRS).
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 June 2024 | 52,416
| At 31 May 2025 | 52,416
| Depreciation
| At 1 June 2024 | 52,141
| Charge for the year | 139
| At 31 May 2025 | 52,280
| Net book value
| At 31 May 2025 | 136
| At 31 May 2024 | 275
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 2,042 |  | 1,585
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,761 |  | 1,836
| Taxation and social security costs | 166 |  | 23
| Other creditors | 35,183 |  | 27,283
|  |  |  |  |  | 37,110 |  | 29,142
6 | Controlling party
| The company is controlled by Mr A Efthymiou who owns 80% share capital of the company.
7 | Other information
| Andrews Garage (Herne Hill) Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 75 Westow Hill
| London
| SE19 1TX

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