IRIS Accounts Production v23.3.1.45 04905648 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh049056482022-09-30049056482023-09-30049056482022-10-012023-09-30049056482021-09-30049056482021-10-012022-09-30049056482022-09-3004905648ns10:Originalns15:EnglandWales2022-10-012023-09-3004905648ns14:PoundSterlingns10:Original2022-10-012023-09-3004905648ns10:Originalns10:Director12022-10-012023-09-3004905648ns10:Original2022-10-012023-09-3004905648ns10:Original2023-09-3004905648ns10:Originalns10:PrivateLimitedCompanyLtd2022-10-012023-09-3004905648ns10:Originalns10:SmallEntities2022-10-012023-09-3004905648ns10:Originalns10:AuditExempt-NoAccountantsReport2022-10-012023-09-3004905648ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-10-012023-09-3004905648ns10:SmallCompaniesRegimeForAccountsns10:Original2022-10-012023-09-3004905648ns10:Originalns10:FullAccounts2022-10-012023-09-3004905648ns10:Original12022-10-012023-09-3004905648ns10:Originalns10:Director22022-10-012023-09-3004905648ns10:Originalns10:RegisteredOffice2022-10-012023-09-3004905648ns10:Original2022-09-3004905648ns10:Originalns5:CurrentFinancialInstruments2023-09-3004905648ns10:Originalns5:CurrentFinancialInstruments2022-09-3004905648ns10:Originalns5:Non-currentFinancialInstruments2023-09-3004905648ns10:Originalns5:Non-currentFinancialInstruments2022-09-3004905648ns5:ShareCapitalns10:Original2023-09-3004905648ns5:ShareCapitalns10:Original2022-09-3004905648ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-09-3004905648ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-09-3004905648ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-10-012023-09-3004905648ns10:Originalns5:PlantMachinery2022-10-012023-09-3004905648ns10:Original2021-10-012022-09-3004905648ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-09-3004905648ns5:IntangibleAssetsOtherThanGoodwillns10:Original2023-09-3004905648ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-09-3004905648ns10:Originalns5:PlantMachinery2022-09-3004905648ns10:Originalns5:PlantMachinery2023-09-3004905648ns10:Originalns5:PlantMachinery2022-09-3004905648ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-09-3004905648ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-09-30
REGISTERED NUMBER: 04905648 (England and Wales)















A2B OFFICE TECHNOLOGY LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

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










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


A2B OFFICE TECHNOLOGY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: B Fish
S Nivern





REGISTERED OFFICE: The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN





REGISTERED NUMBER: 04905648 (England and Wales)





ACCOUNTANTS: DTE Business Advisers Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN

A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 7,786 8,152
7,786 8,152

CURRENT ASSETS
Debtors 6 17,358 34,632
Cash at bank 129,211 134,509
146,569 169,141
CREDITORS
Amounts falling due within one year 7 (71,339 ) (77,712 )
NET CURRENT ASSETS 75,230 91,429
TOTAL ASSETS LESS CURRENT
LIABILITIES

83,016

99,581

CREDITORS
Amounts falling due after more than one
year

8

(17,369

)

(27,447

)

PROVISIONS FOR LIABILITIES (1,479 ) (1,545 )
NET ASSETS 64,168 70,589

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 64,166 70,587
SHAREHOLDERS' FUNDS 64,168 70,589

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

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

A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 Board of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by:





B Fish - Director


A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

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


1. STATUTORY INFORMATION

A2B Office Technology LTD is a private company, limited by shares, registered in England and Wales. The company's registered number is 04905648 and its registered office address is The Exchange, 5 Bank Street, Bury, Lancashire, BL9 0DN.

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.

Going Concern
The directors are satisfied that the company is a going concern and that the financial statements are correctly prepared on this basis.

Critical accounting estimates and judgements
In the application of the company's accounting policies, the directors are required to make estimates and judgements. The estimates are based on historical experience and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Estimating the useful economic life of an asset and the anticipated residual value are considered key judgements in calculating an appropriate depreciation charge.

Estimating the recoverability of trade receivables is considered a key judgement in calculating the bad debt provision at the year end.

Revenue
Revenue comprises the aggregate of the fair value of the sale of goods provided, net of value-added tax, rebates and discounts.

Revenue is recognised on the sale of goods when the company has delivered products to the customer, the customer has accepted the products and collectability of the related receivables is fairly stated.

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.

Website development is fully amortised.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

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


2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Dividends
Equity dividends are recognised when they become legally payable and are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

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


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2022
and 30 September 2023 4,410
AMORTISATION
At 1 October 2022
and 30 September 2023 4,410
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 October 2022 18,284
Additions 1,008
At 30 September 2023 19,292
DEPRECIATION
At 1 October 2022 10,132
Charge for year 1,374
At 30 September 2023 11,506
NET BOOK VALUE
At 30 September 2023 7,786
At 30 September 2022 8,152

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,016 31,992
Other debtors 342 2,640
17,358 34,632

A2B OFFICE TECHNOLOGY LTD (REGISTERED NUMBER: 04905648)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,077 9,829
Trade creditors 50,637 50,238
Taxation and social security 7,115 9,317
Other creditors 3,510 8,328
71,339 77,712

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 17,369 27,447

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

There is a nil balance in debtors falling due within one year (2022: £2,446). The maximum balance outstanding to the company during the year was £53,295 (2022: £54,542). This advance was unsecured, interest free and repayable upon demand.