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REGISTERED NUMBER: 11180775 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

A TO Z MANAGEMENT SERVICES LTD

A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A TO Z MANAGEMENT SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTOR: P M Pryke





REGISTERED OFFICE: Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW





REGISTERED NUMBER: 11180775 (England and Wales)





ACCOUNTANTS: Friend & Grant Ltd
Bryant House
Bryant Road
Strood
Rochester
Kent
ME2 3EW

A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 223,507 138,971

CURRENT ASSETS
Debtors 6 133,827 134,674
Cash at bank and in hand 160,293 142,415
294,120 277,089
CREDITORS
Amounts falling due within one year 7 85,985 101,333
NET CURRENT ASSETS 208,135 175,756
TOTAL ASSETS LESS CURRENT
LIABILITIES

431,642

314,727

CREDITORS
Amounts falling due after more than one
year

8

(59,188

)

(81,952

)

PROVISIONS FOR LIABILITIES (50,137 ) (26,404 )
NET ASSETS 322,317 206,371

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 322,307 206,361
SHAREHOLDERS' FUNDS 322,317 206,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

BALANCE SHEET - continued
30 JUNE 2023


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 20 September 2023 and were signed by:





P M Pryke - Director


A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

A to Z Management Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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 presentation and disclosure requirements of Section 1A applicable to small companies, and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured as the fair value of the consideration received or receivable from the sale of goods or exchange of services, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

The percentage of completion method is used to calculate the turnover recognised at the period end.

Turnover from the rendering of services is recognised when all of the following conditions are satisfied:

- the amount of turnover can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the entity;
- the stage of completion of the transaction at the end of the reporting period can be measured reliably; and
- the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost


A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


3. ACCOUNTING POLICIES - continued
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 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.

Hire purchase and leasing commitments
Assets held under finance lease and hire purchase contracts are capitalised in the balance sheet and depreciated over their expected useful lives. The interest element of the leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease.

All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.

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.

Employee benefits
The company recognises a provision for annual leave accrued by employees as a result of services rendered in current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 14,496 1,405 178,038 1,201 195,140
Additions 4,000 182 156,624 124 160,930
Disposals - - (2,500 ) - (2,500 )
Reclassification/transfer 4,000 2,200 (7,000 ) 800 -
At 30 June 2023 22,496 3,787 325,162 2,125 353,570
DEPRECIATION
At 1 July 2022 5,218 351 50,200 400 56,169
Charge for year 3,882 618 69,780 708 74,988
Eliminated on disposal - - (1,094 ) - (1,094 )
Reclassification/transfer (1,750 ) (963 ) 3,063 (350 ) -
At 30 June 2023 7,350 6 121,949 758 130,063
NET BOOK VALUE
At 30 June 2023 15,146 3,781 203,213 1,367 223,507
At 30 June 2022 9,278 1,054 127,838 801 138,971

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 July 2022
and 30 June 2023 80,000
DEPRECIATION
At 1 July 2022 20,000
Charge for year 15,000
At 30 June 2023 35,000
NET BOOK VALUE
At 30 June 2023 45,000
At 30 June 2022 60,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 116,271 111,817
Other debtors 17,556 22,857
133,827 134,674

A TO Z MANAGEMENT SERVICES LTD (REGISTERED NUMBER: 11180775)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 12,764 11,345
Taxation and social security 40,893 43,382
Other creditors 22,328 36,606
85,985 101,333

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 26,666 36,667
Hire purchase contracts 32,522 45,285
59,188 81,952

9. SECURED DEBTS

Net obligations under finance leases and hire purchase contracts are secured by a personal guarantee from P M Pryke.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2023 and 30 June 2022:

2023 2022
£    £   
P M Pryke
Balance outstanding at start of year (6,414 ) (6,850 )
Amounts advanced 6,673 7,000
Amounts repaid (624 ) (6,564 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (365 ) (6,414 )

The loan from the director to the company is unsecured, interest free and repayable on demand.