REGISTERED NUMBER: 07120359 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Als Support Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Stubbs

A J Stubbs

SECRETARY:

PHA Secretarial Services Ltd

REGISTERED OFFICE:

2 Randolph Street

Haley Hill

Halifax

West Yorkshire

HX3 6DY

REGISTERED NUMBER:

07120359 (England and Wales)

ACCOUNTANTS:

Brian Gumbley Accountancy Services Ltd

Corner House

28 Huddersfield Road

Newhey

Rochdale

Lancashire

OL16 3QF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

14,333

15,876

14,333

15,876

CURRENT ASSETS

Stocks

22,907

26,923

Debtors

6

1,125

30,708

Cash at bank and in hand

2,331

25,404

26,363

83,035

CREDITORS

Amounts falling due within one year

7

47,923

79,061

NET CURRENT (LIABILITIES)/ASSETS

(21,560

)

3,974

TOTAL ASSETS LESS CURRENT LIABILITIES

(7,227

)

19,850

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(7,327

)

19,750

SHAREHOLDERS' FUNDS

(7,227

)

19,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 April 2023 and were signed on its behalf by:

Mrs L Stubbs - Director

1.	STATUTORY INFORMATION

Als Support 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 13 (2022 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2022

and 31 January 2023

10,000

AMORTISATION

At 1 February 2022

and 31 January 2023

10,000

NET BOOK VALUE

At 31 January 2023

-

At 31 January 2022

-

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2022

55,586

16,278

71,864

Additions

-

3,639

3,639

At 31 January 2023

55,586

19,917

75,503

DEPRECIATION

At 1 February 2022

39,711

16,277

55,988

Charge for year

3,969

1,213

5,182

At 31 January 2023

43,680

17,490

61,170

NET BOOK VALUE

At 31 January 2023

11,906

2,427

14,333

At 31 January 2022

15,875

1

15,876

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.23

31.1.22

£

£

Trade debtors

36

30,708

Tax

1,089

-

1,125

30,708

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.23

31.1.22

£

£

Trade creditors

2,447

1

Tax

-

5,154

Social security and other taxes

2,700

5,746

Other creditors

40,000

50,000

Directors' current accounts

1,677

695

Accrued expenses

1,099

17,465

47,923

79,061