Charles Andrews Ltd - Filleted accounts

Registered number

04815137

Charles Andrews Ltd

Unaudited Filleted Accounts

31 March 2026

Charles Andrews Ltd
Registered number:		04815137
Balance Sheet
as at 31 March 2026



Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		22,023			14,407

Current assets
Debtors	4	897,235			620,977
Cash at bank and in hand		529,324			335,354
		1,426,559			956,331

Creditors: amounts falling due within one year	5	(443,399)			(270,223)

Net current assets			983,160			686,108

Total assets less current liabilities			1,005,183			700,515


Provisions for liabilities			(5,506)			(3,602)


Net assets			999,677			696,913

Capital and reserves
Called up share capital			100			100
Profit and loss account			999,577			696,813

Shareholder's funds			999,677			696,913

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 member has 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.




N M Walker
Director
Approved by the board on 22 May 2026

Charles Andrews Ltd
Notes to the Accounts
for the year ended 31 March 2026



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.

	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:

	Office equipment	15% reducing balance
	Computer equipment	20% straight line

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.





	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees				2026		2025
Number						Number

	Average number of persons employed by the company				24		21


3	Tangible fixed assets
			Office equipment		Computer equipment		Total
£				£		£
	Cost
	At 1 April 2025		21,072		86,187		107,259
	Additions		408		14,414		14,822
	At 31 March 2026		21,480		100,601		122,081

	Depreciation
	At 1 April 2025		14,862		77,990		92,852
	Charge for the year		1,920		5,286		7,206
	At 31 March 2026		16,782		83,276		100,058

	Net book value
	At 31 March 2026		4,698		17,325		22,023
	At 31 March 2025		6,210		8,197		14,407


4	Debtors				2026		2025
£						£

	Trade debtors				714,044		576,961
	Amounts owed by group undertakings and undertakings in which the company has a participating interest				160,691		18,154
	Prepayments				18,277		18,052
	Other debtors				4,223		7,810
					897,235		620,977





5	Creditors: amounts falling due within one year				2026		2025
£						£

	Bank loans and overdrafts				-		12,500
	Trade creditors				74,213		32,901
	Taxation and social security costs				312,474		209,394
	Directors loan				936		624
	Accruals				48,323		11,950
	Other creditors				7,453		2,854
					443,399		270,223


6	Other information

	Charles Andrews Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	First Floor
	Keate House
	1 Scholar Green Road
	Stretford
	M32 0TR