REGISTERED NUMBER: NI613985 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ANDVIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTOR:

J T Johnston

REGISTERED OFFICE:

17 Old Church Lane

Aghalee

Craigavon

Co. Antrim

BT67 0EY

REGISTERED NUMBER:

NI613985 (Northern Ireland)

ACCOUNTANTS:

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

FIXED ASSETS

Investment property

4

423,445

499,573

CURRENT ASSETS

Debtors

5

1,813,833

1,729,228

Cash at bank

7,666

3,426

1,821,499

1,732,654

CREDITORS

Amounts falling due within one year

6

2,045,853

2,043,113

NET CURRENT LIABILITIES

(224,354

)

(310,459

)

TOTAL ASSETS LESS CURRENT LIABILITIES

199,091

189,114

CREDITORS

Amounts falling due after more than one year

7

-

8,298

NET ASSETS

199,091

180,816

CAPITAL AND RESERVES

Called up share capital

2

1

Retained earnings

199,089

180,815

SHAREHOLDERS' FUNDS

199,091

180,816

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 August 2026 and were signed by:

J T Johnston - Director

1.	STATUTORY INFORMATION

Andvic Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Investment property

Investment property comprises property held for the purpose of earning rental income and/or for capital appreciation, rather than for use in the production or supply of goods or services, for administrative purposes or for sale in the ordinary course of business.

Investment property is initially recognised at cost, including transaction costs.

Investment property is subsequently measured at fair value at each reporting date, with any change in fair value recognised in the profit and loss account in the period in which it arises. Fair value is determined in accordance with the requirements of FRS 102, Section 16 and Section 2A Fair Value Measurement.

Rental income from investment property is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

499,573

Disposals

(76,128

)

At 31 August 2025

423,445

NET BOOK VALUE

At 31 August 2025

423,445

At 31 August 2024

499,573

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by group undertakings

1,812,093

1,187,129

Other debtors

1,740

542,099

1,813,833

1,729,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed to group undertakings

2,029,544

2,029,544

Taxation and social security

6,165

2,472

Other creditors

10,144

11,097

2,045,853

2,043,113

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

-

8,298

8.	RELATED PARTY DISCLOSURES

An amount of £2,029,544 is owed to companies which are under the control of James Johnston Jnr & Helen Johnston and £1,812,093 is owed by companies which are under the control of James Johnston Jnr & Helen Johnston.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by James Johnston and Helen Johnston, who are husband and wife and exercise joint control over the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

13 August 2026