Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseBuilding construction33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04130635 2022-12-01 2023-11-30 04130635 2021-12-01 2022-11-30 04130635 2023-11-30 04130635 2022-11-30 04130635 2021-12-01 04130635 1 2022-12-01 2023-11-30 04130635 d:Director1 2022-12-01 2023-11-30 04130635 c:PlantMachinery 2022-12-01 2023-11-30 04130635 c:PlantMachinery 2023-11-30 04130635 c:PlantMachinery 2022-11-30 04130635 c:PlantMachinery c:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04130635 c:MotorVehicles 2022-12-01 2023-11-30 04130635 c:MotorVehicles 2023-11-30 04130635 c:MotorVehicles 2022-11-30 04130635 c:MotorVehicles c:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04130635 c:FurnitureFittings 2022-12-01 2023-11-30 04130635 c:FurnitureFittings 2023-11-30 04130635 c:FurnitureFittings 2022-11-30 04130635 c:FurnitureFittings c:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04130635 c:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 04130635 c:CurrentFinancialInstruments 2023-11-30 04130635 c:CurrentFinancialInstruments 2022-11-30 04130635 c:Non-currentFinancialInstruments 2023-11-30 04130635 c:Non-currentFinancialInstruments 2022-11-30 04130635 c:CurrentFinancialInstruments c:WithinOneYear 2023-11-30 04130635 c:CurrentFinancialInstruments c:WithinOneYear 2022-11-30 04130635 c:Non-currentFinancialInstruments c:AfterOneYear 2023-11-30 04130635 c:Non-currentFinancialInstruments c:AfterOneYear 2022-11-30 04130635 c:ShareCapital 2023-11-30 04130635 c:ShareCapital 2022-11-30 04130635 c:RetainedEarningsAccumulatedLosses 2023-11-30 04130635 c:RetainedEarningsAccumulatedLosses 2022-11-30 04130635 d:OrdinaryShareClass1 2022-12-01 2023-11-30 04130635 d:OrdinaryShareClass1 2023-11-30 04130635 d:FRS102 2022-12-01 2023-11-30 04130635 d:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 04130635 d:FullAccounts 2022-12-01 2023-11-30 04130635 d:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 04130635 c:AcceleratedTaxDepreciationDeferredTax 2023-11-30 04130635 c:AcceleratedTaxDepreciationDeferredTax 2022-11-30 04130635 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No.04130635 (England and Wales)





ABLE PLANT SERVICES LTD.

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2023



































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
ABLE PLANT SERVICES LTD.
 

CONTENTS



Page
Balance Sheet
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 7


 
ABLE PLANT SERVICES LTD.
REGISTERED NUMBER:04130635

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
554,269
726,896

  
554,269
726,896

Current assets
  

Debtors
 5 
649,307
566,742

Cash at bank and in hand
  
34,769
51,364

  
684,076
618,106

Creditors: amounts falling due within one year
 6 
(786,799)
(722,333)

Net current liabilities
  
 
 
(102,723)
 
 
(104,227)

Total assets less current liabilities
  
451,546
622,669

Creditors: amounts falling due after more than one year
 7 
(156,959)
(259,543)

Provisions for liabilities
  

Deferred tax
 8 
(116,373)
(118,074)

  
 
 
(116,373)
 
 
(118,074)

Net assets
  
178,214
245,052


Capital and reserves
  

Called up share capital 
 9 
1
1

Profit and loss account
  
178,213
245,051

  
178,214
245,052


Page 1

 
ABLE PLANT SERVICES LTD.
REGISTERED NUMBER:04130635
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 August 2024.




___________________________
James F. Kelly
Director

Page 2

 
ABLE PLANT SERVICES LTD.
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Able Plant Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3, Cecil Road, Harrow, Middlesex, HA3 5QY.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. 

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements. 

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 
2.4

Current and deferred taxation

The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
ABLE PLANT SERVICES LTD.
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 4

 
ABLE PLANT SERVICES LTD.
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 December 2022
2,105,187
66,125
8,958
2,180,270


Additions
84,803
-
-
84,803


Disposals
(1,195,900)
-
(8,958)
(1,204,858)



At 30 November 2023

994,090
66,125
-
1,060,215



Depreciation


At 1 December 2022
1,430,131
14,613
8,630
1,453,374


Charge for the year on owned assets
121,191
12,878
-
134,069


Disposals
(1,072,867)
-
(8,630)
(1,081,497)



At 30 November 2023

478,455
27,491
-
505,946



Net book value



At 30 November 2023
515,635
38,634
-
554,269



At 30 November 2022
675,056
51,512
328
726,896

Included within the net book value of £554,269 is £312,003 (2022: £327,122) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £75,581 (2022: £28,230) 


5.


Debtors

2023
2022
£
£

Trade debtors
641,895
566,742

Prepayments
7,412
-

649,307
566,742


Page 5

 
ABLE PLANT SERVICES LTD.
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,648
10,648

Trade creditors
107,008
120,380

Amounts owed to related undertakings
59,637
59,637

Other taxation and social security
14,024
37,929

Obligations under finance lease and hire purchase contracts
63,945
68,629

Other creditors
523,537
417,110

Accruals and deferred income
8,000
8,000

786,799
722,333



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
15,065
25,060

Net obligations under finance leases and hire purchase contracts
141,894
234,483

156,959
259,543



8.


Deferred taxation




2023
2022


£

£






At beginning of year
118,074
65,066


Charged to profit or loss
(1,701)
53,008



At end of year
116,373
118,074

2023
2022
£
£


Accelerated capital allowances
(116,373)
(118,074)

Page 6

 
ABLE PLANT SERVICES LTD.
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

9.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



1 Ordinary share of £1
1
1



10.


Profit and loss reserves

2023
2022
£
£


Balance brought forward
245,051
66,663

Profit or loss for the year
(66,838)
180,388

Dividends
-
(2,000)

178,213
245,051


11.


Post balance sheet events

There were no events after the year end which materially affected the company.


12.


Controlling party

Margaret Kelly owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.

 
Page 7