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Company Registration No. 11009604 (England and Wales)
IAS CONSTRUCTION & MAINTENANCE LIMITED Unaudited accounts for the year ended 31 October 2023
IAS CONSTRUCTION & MAINTENANCE LIMITED Unaudited accounts Contents
Page
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IAS CONSTRUCTION & MAINTENANCE LIMITED Company Information for the year ended 31 October 2023
Director
I A Summers
Company Number
11009604 (England and Wales)
Registered Office
FAIRHOLME ST. MELLONS ROAD MARSHFIELD CARDIFF NEWPORT CF3 2TX WALES
Accountants
williams lester accountants ltd 12 Cwrt Y Parc, Earlswood Road Llanishen Cardiff Cardiff CF14 5GH
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IAS CONSTRUCTION & MAINTENANCE LIMITED Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
80,394 
32,679 
Current assets
Inventories
10,000 
10,000 
Debtors
230,734 
143,657 
Cash at bank and in hand
40,454 
163,007 
281,188 
316,664 
Creditors: amounts falling due within one year
(197,316)
(254,438)
Net current assets
83,872 
62,226 
Total assets less current liabilities
164,266 
94,905 
Creditors: amounts falling due after more than one year
(81,773)
(39,453)
Net assets
82,493 
55,452 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
82,492 
55,451 
Shareholders' funds
82,493 
55,452 
For the year ending 31 October 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 July 2024 and were signed on its behalf by
I A Summers Director Company Registration No. 11009604
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IAS CONSTRUCTION & MAINTENANCE LIMITED Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
IAS CONSTRUCTION & MAINTENANCE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11009604. The registered office is FAIRHOLME ST. MELLONS ROAD, MARSHFIELD, CARDIFF, NEWPORT, CF3 2TX, WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
6,425 
39,480 
5,229 
51,134 
Additions
- 
67,813 
- 
67,813 
At 31 October 2023
6,425 
107,293 
5,229 
118,947 
Depreciation
At 1 November 2022
3,135 
11,206 
4,114 
18,455 
Charge for the year
658 
19,217 
223 
20,098 
At 31 October 2023
3,793 
30,423 
4,337 
38,553 
Net book value
At 31 October 2023
2,632 
76,870 
892 
80,394 
At 31 October 2022
3,290 
28,274 
1,115 
32,679 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
230,734 
143,657 
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IAS CONSTRUCTION & MAINTENANCE LIMITED Notes to the Accounts for the year ended 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,926 
10,000 
VAT
106,950 
117,157 
Taxes and social security
2,087 
15,987 
Other creditors
673 
673 
Loans from directors
78,680 
110,621 
197,316 
254,438 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
29,101 
39,453 
Obligations under finance leases and hire purchase contracts
52,672 
- 
81,773 
39,453 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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