1 September 2024 false No description of principal activity Taxfiler 2024.6 NI663942 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 NI663942 2024-08-31 NI663942 2024-09-01 2025-08-31 NI663942 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 NI663942 business:FilletedAccounts 2024-09-01 2025-08-31 NI663942 2025-08-31 NI663942 business:Director1 2024-09-01 2025-08-31 NI663942 2024-08-31 NI663942 core:WithinOneYear 2025-08-31 NI663942 core:WithinOneYear 2024-08-31 NI663942 core:AfterOneYear 2025-08-31 NI663942 core:AfterOneYear 2024-08-31 NI663942 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 NI663942 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 NI663942 core:PreviouslyStatedAmount 2025-08-31 NI663942 core:PreviouslyStatedAmount 2024-08-31 NI663942 business:SmallEntities 2024-09-01 2025-08-31 NI663942 countries:NorthernIreland 2024-09-01 2025-08-31 NI663942 core:FurnitureFittings 2024-08-31 NI663942 core:FurnitureFittings 2025-08-31 NI663942 core:FurnitureFittings 2024-09-01 2025-08-31 NI663942 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. NI663942 (Northern Ireland)
Andrews & Gregg North Down ltd Unaudited accounts for the year ended 31 August 2025
Andrews & Gregg North Down ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Andrews & Gregg North Down ltd Company Information for the year ended 31 August 2025
Director
SHARON GREGG
Company Number
NI663942 (Northern Ireland)
- 3 -
Andrews & Gregg North Down ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,758
4,698
Current assets
Debtors
5
59,000
52,208
Cash at bank and in hand
3,696
1,299
62,696
53,507
Creditors: amounts falling due within one year
6
(49,504)
(49,306)
Net current assets
13,192
4,201
Total assets less current liabilities
16,950
8,899
Creditors: amounts falling due after more than one year
7
(6,000)
(7,641)
Net assets
10,950
1,258
Capital and reserves
Profit and loss account
10,950
1,258
Shareholders' funds
10,950
1,258
For the year ending 31 August 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 director acknowledges her 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 and authorised for issue on 7 May 2026 and were signed on its behalf by
SHARON GREGG Director Company Registration No. NI663942
- 4 -
Andrews & Gregg North Down ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Andrews & Gregg North Down ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI663942.
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 year, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 September 2024
8,184
At 31 August 2025
8,184
Depreciation
At 1 September 2024
3,486
Charge for the year
940
At 31 August 2025
4,426
Net book value
At 31 August 2025
3,758
At 31 August 2024
4,698
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
45,000
38,208
Other debtors
14,000
14,000
59,000
52,208
- 5 -
Andrews & Gregg North Down ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
9,000
9,344
Trade creditors
6,000
5,422
Other creditors
34,504
34,540
49,504
49,306
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
6,000
7,641
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -