REGISTERED NUMBER: SC711746 (Scotland)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Andrew Penny (Ellon) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Penny

Mrs C Penny

REGISTERED OFFICE:

7 Ythan Terrace

Ellon

AB41 9LJ

REGISTERED NUMBER:

SC711746 (Scotland)

ACCOUNTANTS:

J M Taylor

7 Ythan Terrace

Ellon

Aberdeenshire

AB41 9LJ

FIXED ASSETS

Tangible assets

4

20,900

31,017

CURRENT ASSETS

Stocks

7,634

33,393

Debtors

5

8,463

17,335

Cash at bank

27,576

23,044

43,673

73,772

CREDITORS

Amounts falling due within one year

6

62,180

69,700

NET CURRENT (LIABILITIES)/ASSETS

(18,507

)

4,072

TOTAL ASSETS LESS CURRENT LIABILITIES

2,393

35,089

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,293

34,989

SHAREHOLDERS' FUNDS

2,393

35,089

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

A Penny - Director

1.	STATUTORY INFORMATION

Andrew Penny (Ellon) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

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.

Plant and machinery etc

-

20% on cost

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

50,585

DEPRECIATION

At 1 November 2024

19,568

Charge for year

10,117

At 31 October 2025

29,685

NET BOOK VALUE

At 31 October 2025

20,900

At 31 October 2024

31,017

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

6,963

9,333

Other debtors

1,500

8,002

8,463

17,335

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

23,409

31,975

Trade creditors

6,300

13,534

Taxation and social security

5,278

(3,062

)

Other creditors

27,193

27,253

62,180

69,700

7.	RELATED PARTY DISCLOSURES

During the year the directors advanced the company net amounts totalling £25,493

This amount remained outstanding at 31st October 2025 and is included within other creditors in the notes to the accounts.

8.	ULTIMATE CONTROLLING PARTY

During the year the company was controlled by the directors by virtue of their percentage holding in the ordinary share capital of the company which is detailed below.

Andrew Penny - 50% Share

Carly Penny - 50% Share