ANDRWS LTD

Unaudited Financial Statements

for the Year Ended 30 June 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTOR:

M L Andrews

REGISTERED OFFICE:

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

REGISTERED NUMBER:

10226187 (England and Wales)

ACCOUNTANT:

Botros & Co

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

BANKERS:

Santander Bank

Bridle Road

Bootle

Liverpool

Lancashire

L30 4GB

FIXED ASSETS

Tangible assets

4

11,137

9,388

CURRENT ASSETS

Debtors

5

48,021

58,182

Cash at bank and in hand

91,243

78,712

139,264

136,894

CREDITORS

Amounts falling due within one year

6

17,983

17,070

NET CURRENT ASSETS

121,281

119,824

TOTAL ASSETS LESS CURRENT LIABILITIES

132,418

129,212

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

131,418

128,212

SHAREHOLDERS' FUNDS

132,418

129,212

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 22 October 2026 and were signed by:

M L Andrews - Director

1.	STATUTORY INFORMATION

Andrws 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, 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2025

9,047

2,122

22,329

33,498

Additions

-

4,000

3,134

7,134

Disposals

-

-

(6,419

)

(6,419

)

At 30 June 2026

9,047

6,122

19,044

34,213

DEPRECIATION

At 1 July 2025

6,475

423

17,212

24,110

Charge for year

386

855

4,144

5,385

Eliminated on disposal

-

-

(6,419

)

(6,419

)

At 30 June 2026

6,861

1,278

14,937

23,076

NET BOOK VALUE

At 30 June 2026

2,186

4,844

4,107

11,137

At 30 June 2025

2,572

1,699

5,117

9,388

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

32,773

23,309

Cult of 164 Ltd

-

20,300

Rent deposit

3,073

3,073

Prepayments

12,175

11,500

48,021

58,182

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Tax

9,789

6,587

Social security and other taxes

8

438

VAT

5,186

2,950

Directors' loan accounts

375

4,500

Accrued expenses

2,625

2,595

17,983

17,070

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

700

Ordinary Share A

£1

700

700

150

Ordinary Share B

£1

150

150

150

Ordinary Share C

£1

150

150

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1 July 2025

128,212

Profit for the year

43,206

Dividends

(40,000

)

At 30 June 2026

131,418