REGISTERED NUMBER: 03827678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ANDREW ISAACS MACHINERY

INTERNATIONAL LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A I Isaacs

SECRETARY:

S Isaacs

REGISTERED OFFICE:

Kinetic Business Centre

Theobald Street

Borehamwood

Hertfordshire

WD6 4PJ

REGISTERED NUMBER:

03827678 (England and Wales)

ACCOUNTANTS:

Arithma LLP

Chartered Certified Accountants

5 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Tangible assets

4

8,672

11,562

Investments

5

420,260

250,262

428,932

261,824

CURRENT ASSETS

Stocks

110,047

152,593

Debtors

6

66,178

75,508

Cash at bank

1,317,657

1,521,406

1,493,882

1,749,507

CREDITORS

Amounts falling due within one year

7

(125,210

)

(146,186

)

NET CURRENT ASSETS

1,368,672

1,603,321

TOTAL ASSETS LESS CURRENT LIABILITIES

1,797,604

1,865,145

PROVISIONS FOR LIABILITIES

(45,402

)

(18,579

)

NET ASSETS

1,752,202

1,846,566

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Fair value reserve

130,423

47,835

Retained earnings

1,616,779

1,793,731

SHAREHOLDERS' FUNDS

1,752,202

1,846,566

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 September 2026 and were signed by:

A I Isaacs - Director

1.	STATUTORY INFORMATION

Andrew Isaacs Machinery International 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

STOCKS

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

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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the monthly HM Revenue and Customs average rate. Exchange differences are taken into account in arriving at the operating result.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

10,250

39,892

4,862

55,004

DEPRECIATION

At 1 January 2025

2,563

37,972

2,907

43,442

Charge for year

1,921

480

489

2,890

At 31 December 2025

4,484

38,452

3,396

46,332

NET BOOK VALUE

At 31 December 2025

5,766

1,440

1,466

8,672

At 31 December 2024

7,687

1,920

1,955

11,562

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

250,262

Additions

66,951

Disposals

(7,070

)

Revaluations

110,117

At 31 December 2025

420,260

NET BOOK VALUE

At 31 December 2025

420,260

At 31 December 2024

250,262

Cost or valuation at 31 December 2025 is represented by:

Other

investments

£

Valuation in 2025

173,898

Cost

246,362

420,260

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,115

45,674

Other debtors

46,063

29,834

66,178

75,508

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

77,772

97,809

Taxation and social security

36,178

31,329

Other creditors

11,260

17,048

125,210

146,186

8.	RELATED PARTY DISCLOSURES

Debtors include £13,027 due from Mr A Isaacs, director (2024 £1,581 owed to the director). This has been repaid as at the date of approval of these accounts. Interest was charged on the outstanding balance at the HMRC Official Rate.

9.	CONTROLLING PARTY