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REGISTERED NUMBER: SC388852 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2023

FOR

ALRON BUILDING SERVICES LTD.

ALRON BUILDING SERVICES LTD. (REGISTERED NUMBER: SC388852)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ALRON BUILDING SERVICES LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2023







DIRECTOR: G S Main





SECRETARY:





REGISTERED OFFICE: Bruar
Bogbain Road
Tain
Ross-Shire
IV19 1LZ





REGISTERED NUMBER: SC388852 (Scotland)





ACCOUNTANTS: Goldwells Ltd
10 Knockbreck Street
Tain
Ross-Shire
IV19 1BJ

ALRON BUILDING SERVICES LTD. (REGISTERED NUMBER: SC388852)

BALANCE SHEET
28TH FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 185,650 169,719

CURRENT ASSETS
Stocks 59,463 60,750
Debtors 5 90,498 82,069
Cash at bank 326,633 756,450
476,594 899,269
CREDITORS
Amounts falling due within one year 6 74,260 259,595
NET CURRENT ASSETS 402,334 639,674
TOTAL ASSETS LESS CURRENT
LIABILITIES

587,984

809,393

PROVISIONS FOR LIABILITIES 24,678 27,018
NET ASSETS 563,306 782,375

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 563,206 782,275
563,306 782,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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.

ALRON BUILDING SERVICES LTD. (REGISTERED NUMBER: SC388852)

BALANCE SHEET - continued
28TH FEBRUARY 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 Mr G S Main the director and authorised for issue on 30th June 2023 and were signed by:





G S Main - Director


ALRON BUILDING SERVICES LTD. (REGISTERED NUMBER: SC388852)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

Alron Building Services Ltd. is a private company, limited by shares , registered in Scotland. 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.
Land and buildings - at varying rates on cost
Plant and machinery etc - at variable rates 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.

ALRON BUILDING SERVICES LTD. (REGISTERED NUMBER: SC388852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st March 2022 28,389 325,743 354,132
Additions 30,000 24,995 54,995
Disposals - (7,400 ) (7,400 )
At 28th February 2023 58,389 343,338 401,727
DEPRECIATION
At 1st March 2022 872 183,541 184,413
Charge for year 1,752 35,995 37,747
Eliminated on disposal - (6,083 ) (6,083 )
At 28th February 2023 2,624 213,453 216,077
NET BOOK VALUE
At 28th February 2023 55,765 129,885 185,650
At 28th February 2022 27,517 142,202 169,719

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 70,011 82,069
Other debtors 20,487 -
90,498 82,069

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 9,431
Taxation and social security 42,718 226,427
Other creditors 31,542 23,737
74,260 259,595