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REGISTERED NUMBER: 01580714 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

A-One Tools & Fixings (Brighouse)
Limited

A-One Tools & Fixings (Brighouse)
Limited (Registered number: 01580714)

Contents of the Financial Statements
for the Year Ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A-One Tools & Fixings (Brighouse)
Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: D Hartley
R N Womersley





SECRETARY:





REGISTERED OFFICE: A-One Business Park
370 Bradford Road
Brighouse
W Yorks
HD6 4DJ





REGISTERED NUMBER: 01580714 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

A-One Tools & Fixings (Brighouse)
Limited (Registered number: 01580714)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,636 2,620
Tangible assets 5 62,166 93,365
63,802 95,985

CURRENT ASSETS
Stocks 1,210,317 968,967
Debtors 6 2,161,832 1,945,857
Cash at bank and in hand 14,664 395,175
3,386,813 3,309,999
CREDITORS
Amounts falling due within one year 7 774,485 737,759
NET CURRENT ASSETS 2,612,328 2,572,240
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,676,130

2,668,225

PROVISIONS FOR LIABILITIES 775 2,321
NET ASSETS 2,675,355 2,665,904

CAPITAL AND RESERVES
Called up share capital 120 120
Capital redemption reserve 32 32
Retained earnings 2,675,203 2,665,752
2,675,355 2,665,904

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 13 November 2023 and were signed on its behalf by:



R N Womersley - Director


A-One Tools & Fixings (Brighouse)
Limited (Registered number: 01580714)

Notes to the Financial Statements
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

A-One Tools & Fixings (Brighouse) Limited 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 cost
Fixtures and fittings - 25% on cost
Motor vehicles - 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2022 - 15 ) .

A-One Tools & Fixings (Brighouse)
Limited (Registered number: 01580714)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2022
and 31 August 2023 4,910
AMORTISATION
At 1 September 2022 2,290
Charge for year 984
At 31 August 2023 3,274
NET BOOK VALUE
At 31 August 2023 1,636
At 31 August 2022 2,620

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2022 1,000 282,221 126,027 409,248
Additions - 9,385 - 9,385
At 31 August 2023 1,000 291,606 126,027 418,633
DEPRECIATION
At 1 September 2022 - 234,149 81,734 315,883
Charge for year - 25,584 15,000 40,584
At 31 August 2023 - 259,733 96,734 356,467
NET BOOK VALUE
At 31 August 2023 1,000 31,873 29,293 62,166
At 31 August 2022 1,000 48,072 44,293 93,365

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 669,443 676,236
A-One Tools Holdings Limited 1,484,292 1,258,833
Prepayments 8,097 10,788
2,161,832 1,945,857

A-One Tools & Fixings (Brighouse)
Limited (Registered number: 01580714)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 467,561 398,775
Tax 92,409 -
Social security and other taxes 87,515 269,449
Accruals and deferred income 127,000 69,535
774,485 737,759

8. RELATED PARTY DISCLOSURES

The ultimate controlling company is A-One Tools Holdings Limited.