Company Registration No. 03907933 (England and Wales)
Andrews Auto Parcs Limited
Unaudited accounts
for the year ended 31 December 2025
Andrews Auto Parcs Limited
Unaudited accounts
Contents
Andrews Auto Parcs Limited
Statement of financial position
as at 31 December 2025
Tangible assets
68,559
1,335
Investment property
1,100,000
1,000,000
Investments
962,821
1,378,109
Cash at bank and in hand
545,585
139,816
Creditors: amounts falling due within one year
(42,281)
(39,279)
Net current assets
505,286
103,537
Total assets less current liabilities
2,636,666
2,482,981
Creditors: amounts falling due after more than one year
(137,276)
(137,276)
Provisions for liabilities
Net assets
2,467,403
2,345,705
Called up share capital
850,000
850,000
Revaluation reserve
267,505
267,505
Profit and loss account
1,349,898
1,228,200
Shareholders' funds
2,467,403
2,345,705
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 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 of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by
Mr N C Black
Director
Company Registration No. 03907933
Andrews Auto Parcs Limited
Notes to the Accounts
for the year ended 31 December 2025
Andrews Auto Parcs Limited is a private company, limited by shares, registered in England and Wales, registration number 03907933. The registered office is 45 Burns Way, Clifford, Wetherby, West Yorkshire, LS23 6TA, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in pounds 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:
Motor vehicles
25% Reducing Balance
Computer equipment
33% Straight Line
The fair value of the company’s Investment Property was revalued in February 2026 by an independent valuer - Adam Crawfurd-Porter, Feather Smailes Scales LLP, Commercial Surveyors. The Directors consider this valuation to be applicable as at 31 December 2025. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £748,645 (2024 - £748,645).
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Andrews Auto Parcs Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2025
-
1,525
1,525
At 31 December 2025
85,556
1,525
87,081
At 1 January 2025
-
190
190
Charge for the year
17,824
508
18,332
At 31 December 2025
17,824
698
18,522
At 31 December 2025
67,732
827
68,559
At 31 December 2024
-
1,335
1,335
Fair value at 1 January 2025
1,000,000
Net gain from fair value adjustments
100,000
At 31 December 2025
1,100,000
The fair value of the company’s Investment Property was revalued in February 2026 by an independent valuer - Adam Crawfurd-Porter, Feather Smailes Scales LLP, Commercial Surveyors. The Directors consider this valuation to be applicable as at 31 December 2025. Had this class of asset been measured on a historical cost basis, the carrying amount would have been £748,645 (2024 - £748,645).
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Investments
Other investments
Valuation at 1 January 2025
1,378,109
Fair value adjustments
46,533
Valuation at 31 December 2025
962,821
Amounts falling due within one year
Accrued income and prepayments
287
-
Andrews Auto Parcs Limited
Notes to the Accounts
for the year ended 31 December 2025
8
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
8,681
5,568
Loans from directors
23,116
23,116
9
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
137,276
137,276
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).