REGISTERED NUMBER: 07183017 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

ANDALUSIAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T J Bowman

B Bowman

REGISTERED OFFICE:

Tottergill Farm

Castle Carrock

Brampton

CA8 9DP

REGISTERED NUMBER:

07183017 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

2 Jordan Street

Knott Mill

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

2,086,213

2,111,366

CURRENT ASSETS

Stocks

12,700

12,700

Debtors

5

21,000

10,500

Cash at bank

29,435

37,083

63,135

60,283

CREDITORS

Amounts falling due within one year

6

2,265,348

2,219,550

NET CURRENT LIABILITIES

(2,202,213

)

(2,159,267

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(116,000

)

(47,901

)

PROVISIONS FOR LIABILITIES

-

9,490

NET LIABILITIES

(116,000

)

(57,391

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(116,002

)

(57,393

)

(116,000

)

(57,391

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mrs T J Bowman - Director

1.	STATUTORY INFORMATION

Andalusian Limited is a private company, limited by shares, registered in England and Wales. The

company's registered number is 07183017 and its registered office is at Tottergill Farm Castle Carrock, Brampton, Carlisle, Cumbria, CA8 9DP.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

At the balance sheet date the company had net liabilities totalling £116,000 (2024: £57,391). The directors have reviewed the business operation and consider that, with their ongoing support, and that of the company's lender, the financial statements should be prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

1% per annum on cost

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

2,132,884

204,823

2,337,707

Additions

-

8,167

8,167

At 31 May 2025

2,132,884

212,990

2,345,874

DEPRECIATION

At 1 June 2024

73,315

153,026

226,341

Charge for year

18,329

14,991

33,320

At 31 May 2025

91,644

168,017

259,661

NET BOOK VALUE

At 31 May 2025

2,041,240

44,973

2,086,213

At 31 May 2024

2,059,569

51,797

2,111,366

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

21,000

10,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,000

10,799

Trade creditors

76,580

46,741

Taxation and social security

57,641

75,652

Other creditors

2,121,127

2,086,358

2,265,348

2,219,550

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Other loans

1,257,347

1,301,515

Loans are secured by way of a fixed and floating charge over the assets of the company.