REGISTERED NUMBER: 12641718 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Andrew Grant Sales Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S J Richardson Brown

REGISTERED OFFICE:

Cupola Court

Spectchley Park Estate

Worcester

Worcestershire

WR5 1RS

REGISTERED NUMBER:

12641718 (England and Wales)

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Intangible assets

4

1,491,233

1,259,885

Tangible assets

5

14,145

10,883

1,505,378

1,270,768

CURRENT ASSETS

Debtors

6

242,882

192,960

Cash at bank

110,459

91,796

353,341

284,756

CREDITORS

Amounts falling due within one year

7

326,124

291,716

NET CURRENT ASSETS/(LIABILITIES)

27,217

(6,960

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,532,595

1,263,808

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,532,495

1,263,708

1,532,595

1,263,808

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 June 2026 and were signed by:

S J Richardson Brown - Director

1.	STATUTORY INFORMATION

Andrew Grant Sales Ltd is a private company, limited by shares , registered in England and Wales. 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances..

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

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

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 28 (2024 - 26 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

1,510,810

Additions

382,429

At 30 June 2025

1,893,239

AMORTISATION

At 1 July 2024

250,925

Charge for year

151,081

At 30 June 2025

402,006

NET BOOK VALUE

At 30 June 2025

1,491,233

At 30 June 2024

1,259,885

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

5,436

1,859

16,540

23,835

Additions

-

239

7,514

7,753

At 30 June 2025

5,436

2,098

24,054

31,588

DEPRECIATION

At 1 July 2024

3,142

396

9,414

12,952

Charge for year

573

255

3,663

4,491

At 30 June 2025

3,715

651

13,077

17,443

NET BOOK VALUE

At 30 June 2025

1,721

1,447

10,977

14,145

At 30 June 2024

2,294

1,463

7,126

10,883

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

195,153

177,467

Other debtors

47,729

15,493

242,882

192,960

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

68,368

65,599

Taxation and social security

36,792

55,757

Other creditors

220,964

170,360

326,124

291,716

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

S J Richardson Brown

Balance outstanding at start of year

2,948

(4,156

)

Amounts advanced

20,879

23,456

Amounts repaid

-

(16,352

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,827

2,948