Company Registration No. 11795399 (England and Wales)
ALS CUSTOMS UK LIMITED (FORMERLY ALS CUSTOMS CONSULTING LIMITED)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
PAGES FOR FILING WITH REGISTRAR
ALS CUSTOMS UK LIMITED (FORMERLY ALS CUSTOMS CONSULTING LIMITED)
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ALS CUSTOMS UK LIMITED (FORMERLY ALS CUSTOMS CONSULTING LIMITED)
BALANCE SHEET
AS AT
31 DECEMBER 2021
31 December 2021
- 1 -
2021
2020
Notes
£
£
£
£
Fixed assets
Investments
2
1
1
Current assets
Debtors
4
1
1
Creditors: amounts falling due within one year
5
(1)
(1)
Net current assets
-
0
-
0
Net assets
1
1
Capital and reserves
Called up share capital
1
1

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2021 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 15 August 2022 and are signed on its behalf by:
G Hollington
Director
Company Registration No. 11795399
ALS CUSTOMS UK LIMITED (FORMERLY ALS CUSTOMS CONSULTING LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
- 2 -
1
Accounting policies
Company information

ALS Customs UK Limited (Formerly ALS Customs Consulting Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Liverpool Road, Eccles, Manchester, Lancashire, United Kingdom, M30 7RF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ALS CUSTOMS UK LIMITED (FORMERLY ALS CUSTOMS CONSULTING LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, included in debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, made up of loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Fixed asset investments
2021
2020
£
£
Shares in group undertakings
1
1
3
Subsidiaries

Details of the company's subsidiaries at 31 December 2021 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Indirect
ALS Customs Consulting Limited
United Kingdom
Ordinary
100.00
0
4
Debtors
2021
2020
Amounts falling due within one year:
£
£
Other debtors
1
1
ALS CUSTOMS UK LIMITED (FORMERLY ALS CUSTOMS CONSULTING LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 4 -
5
Creditors: amounts falling due within one year
2021
2020
£
£
Amounts owed to group undertakings
1
1
6
Parent company

The immediate parent company is ALS Consultancy Services GmbH, a company registered in Germany.

 

The ultimate parent company is Rhenus Se & Co. KG, a company registered in Germany.

2021-12-312021-01-01true15 August 2022CCH SoftwareCCH Accounts Production 2022.100No description of principal activityR KennerleyD WilliamsA FischerJ DykhuizenG HollingtonR Revyn117953992021-01-012021-12-31117953992021-12-31117953992020-12-3111795399core:CurrentFinancialInstrumentscore:WithinOneYear2021-12-3111795399core:CurrentFinancialInstrumentscore:WithinOneYear2020-12-3111795399core:ShareCapital2021-12-3111795399core:ShareCapital2020-12-3111795399bus:Director52021-01-012021-12-3111795399core:Subsidiary12021-01-012021-12-3111795399core:Subsidiary112021-01-012021-12-3111795399bus:EntityHasNeverTraded2021-01-012021-12-3111795399bus:PrivateLimitedCompanyLtd2021-01-012021-12-3111795399bus:SmallCompaniesRegimeForAccounts2021-01-012021-12-3111795399bus:FRS1022021-01-012021-12-3111795399bus:AuditExempt-NoAccountantsReport2021-01-012021-12-3111795399bus:Director12021-01-012021-12-3111795399bus:Director22021-01-012021-12-3111795399bus:Director32021-01-012021-12-3111795399bus:Director42021-01-012021-12-3111795399bus:Director62021-01-012021-12-3111795399bus:FullAccounts2021-01-012021-12-31xbrli:purexbrli:sharesiso4217:GBP