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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 06319784 frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:UnlistedNon-exchangeTraded 2021-04-30 06319784 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 06319784 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 06319784 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 06319784 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2021-04-30 06319784 dpl-frs:Item4 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 06319784 dpl-frs:Item5 2021-05-01 2022-04-30 06319784 dpl-frs:Item5 2021-04-30 06319784 dpl-frs:Item5 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 06319784 dpl-frs:Item6 2021-05-01 2022-04-30 06319784 dpl-frs:Item6 2021-04-30 06319784 dpl-frs:Item6 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 06319784 dpl-frs:Item7 2021-05-01 2022-04-30 06319784 dpl-frs:Item7 2021-04-30 06319784 dpl-frs:Item7 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 06319784 dpl-frs:Item8 2021-05-01 2022-04-30 06319784 dpl-frs:Item8 2021-04-30 06319784 dpl-frs:Item8 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 06319784 dpl-frs:Item9 2021-05-01 2022-04-30 06319784 dpl-frs:Item9 2021-04-30 06319784 dpl-frs:Item9 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 06319784 dpl-frs:Item10 2021-05-01 2022-04-30 06319784 dpl-frs:Item10 2021-04-30 06319784 dpl-frs:Item10 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 06319784 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 06319784 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 06319784 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 06319784 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 06319784 dpl-frs:Item11 2021-05-01 2022-04-30 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Registered number: 06319784
Admiral Service & Maintenance Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
L C S Accountancy Ltd
22 Gelliwastad Road
Pontypridd
CF37 2BW
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
In accordance with the terms of our engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 April 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Laura C Stacey, FCCA
29 November 2023
L C S Accountancy Ltd
22 Gelliwastad Road
Pontypridd
CF37 2BW
Page 1
Page 2
Balance Sheet
Registered number: 06319784
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,200 3,300
Tangible Assets 5 654 3,279
2,854 6,579
CURRENT ASSETS
Stocks 6 180 180
Debtors 7 56,258 47,371
Cash at bank and in hand 23,376 28,505
79,814 76,056
Creditors: Amounts Falling Due Within One Year 8 (35,916 ) (41,075 )
NET CURRENT ASSETS (LIABILITIES) 43,898 34,981
TOTAL ASSETS LESS CURRENT LIABILITIES 46,752 41,560
Creditors: Amounts Falling Due After More Than One Year 9 (11,878 ) (10,488 )
NET ASSETS 34,874 31,072
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 34,774 30,972
SHAREHOLDERS' FUNDS 34,874 31,072
Page 2
Page 3
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Holloway
Director
29 November 2023
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Admiral Service & Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06319784 . The registered office is Contract House, Mill Farm Ind Est, St Mellons Road, Cardiff, CF14 0SH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight line
Motor Vehicles 25% Straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 11,000
As at 30 April 2023 11,000
Amortisation
As at 1 May 2022 7,700
Provided during the period 1,100
As at 30 April 2023 8,800
Net Book Value
As at 30 April 2023 2,200
As at 1 May 2022 3,300
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2022 2,088 32,618 34,706
Additions - (1 ) (1 )
As at 30 April 2023 2,088 32,617 34,705
Depreciation
As at 1 May 2022 2,089 29,338 31,427
Provided during the period - 2,624 2,624
As at 30 April 2023 2,089 31,962 34,051
Net Book Value
As at 30 April 2023 (1 ) 655 654
As at 1 May 2022 (1 ) 3,280 3,279
Included above are assets held under finance leases with a net book value as follows:
6. Stocks
2023 2022
£ £
Materials 180 180
180 180
Page 5
Page 6
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 42,518 36,496
Other debtors 13,740 10,875
56,258 47,371
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 23,466 19,299
Bank loans and overdrafts - 3,000
Corporation tax 8,911 10,203
Other taxes and social security 49 49
VAT 917 2,434
Other creditors - 758
Accruals and deferred income 2,496 4,962
Directors' loan accounts 77 370
35,916 41,075
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 11,878 10,488
11,878 10,488
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mrs Julia Holloway 9,300 8,250
Mr Andrew Holloway 21,700 19,250
12. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 20,858 19,786
Final dividend paid 10,142 7,714
31,000 27,500
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13. Related Party Transactions
AH Cardiff LtdA company under common controlIncluded within other debtors is a balance of £1,222 owed to the company by AH Cardiff Ltd (2022 -£872).

AH Cardiff Ltd

A company under common control

Included within other debtors is a balance of £1,222 owed to the company by AH Cardiff Ltd (2022 -£872).

14. Ultimate Controlling Party
The company's ultimate controlling parties are Mr A and Mrs J Holloway by virtue of their combined ownership of 100% of the issued share capital in the company.
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