ANDREW HEATH LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 4867728

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		124,659		160,861

			124,659		160,861
CURRENT ASSETS
Stocks		294,938		419,783
Debtors	6	46,123		30,706
Cash at bank and in hand		451,158		157,993

		792,219		608,482
Creditors: Amounts Falling Due Within One Year	7	(535,242 )		(452,849 )

NET CURRENT ASSETS (LIABILITIES)			256,977		155,633

TOTAL ASSETS LESS CURRENT LIABILITIES			381,636		316,494

PROVISIONS FOR LIABILITIES
Deferred Taxation			(31,165 )		(30,563 )

NET ASSETS			350,471		285,931

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			350,271		285,731

SHAREHOLDERS' FUNDS			350,471		285,931

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ANDREW HEATH LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Heath

Director

17/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ANDREW HEATH LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 4867728 . The registered office is Alexandra House, 74 Moorland Road, Stoke-on-Trent, Staffs, ST6 1DY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover represents the invoiced value excluding value added tax of goods and services supplied by the company during the year.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.5. Stocks and Work in Progress

Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.6. Taxation

The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of adjustments made for capital allowance claims and disallowed items of expenditure. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax is measured at the tax rates that are expected to apply in the period in which the assets are realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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ANDREW HEATH LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	25,000

As at 31 December 2025	25,000

Amortisation
As at 1 January 2025	25,000

As at 31 December 2025	25,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 January 2025	54,970	308,969	363,939
Additions	-	11,790	11,790
Disposals	-	(21,500 )	(21,500 )

As at 31 December 2025	54,970	299,259	354,229

Depreciation
As at 1 January 2025	52,505	150,573	203,078
Provided during the period	616	37,802	38,418
Disposals	-	(11,926 )	(11,926 )

As at 31 December 2025	53,121	176,449	229,570

Net Book Value
As at 31 December 2025	1,849	122,810	124,659

As at 1 January 2025	2,465	158,396	160,861

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ANDREW HEATH LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	44,248	-
Prepayments and accrued income	1,875	1,756
VAT	-	28,950

	46,123	30,706

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	-
Corporation tax	44,055	6,206
Other taxes and social security	1,133	2,120
VAT	46,342	-
Accruals and deferred income	3,325	3,180
Directors' loan accounts	440,386	441,343

	535,242	452,849

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

9. Controlling Party

The company's controlling parties are Mr Andrew Heath and Mrs Helen Heath by virtue of their ownership of 100% of the issued share capital in the company (50% each).

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